T H E M I N I N G 201 9 ANN U AL R E P O R T 24 w h ereby d ev e l o p i n g c o u n t ri es fo r who m reso u rc e d ev el o p m ent i s a m ajo r ec o n o m i c d ri v er c o u l d see t h e v al u e o f m i n i n g redu c e d as a p o rt i o n o f t h at b enefi t n o w b ec o m es t axabl e b y an o t h er ju ri sdi c t i o n i n m an y c ases C h i n a Bey o n d eng ag em ent w i t h Fi n an c e M A C p art i c i p at ed i n t h e O E C D T ax C o m m i t t ee as we l l as p art i c i p at ed i n t h e O E C D p u b l i c c o n sul t at i o n s o n t h e sub jec t i n N o v em b er 2 0 1 9