Between 1988 & 1993 over fifty nations have either enacted new mining legislation, had such legislation pending adoption or were in the process of drafting new or revised legislation. In almost every case, this legislation carried with it changes in the fiscal regimes. The ability to attract mineral investment, be it in either a developed or a developing country, is partly dependent on the legislative & fiscal systems which regulate the industry. In the light of the changes taking place, this new reference work is timely & provides essential reading for those with an interest in mining taxation. The first part of the book analyses general topics which are applicable to understanding the taxation of mineral enterprises, while the second part provides a comprehensive & detailed account of actual taxation systems & methods.