Global Mining Tax Initiative The Global Initiative on Mining Taxation expands the current work on mining tax administration and BEPS in developing countries to cover all aspects of mining taxation at all stages along the mining value chain, making it the most comprehensive program globally. With the energy transition to a low-carbon future, the world will increasingly depend on the reliable production of minerals and metals. Many of these minerals are found in developing countries. For these countries to be part of the supply solution, they must benefit from the energy transition, including financially.