Publications

Question 1.3.4a: From 2015 onwards, have environmental mitigation management plans been publicly disclosed?, 1.3.2a: From 2015 onwards, have EIAs and/or SIAs been publicly disclosed?

Question 1.2.1b: How up-to-date is the publicly disclosed data on the volume of extractive resource production?, 1.2.1c: Is the data disclosed on the volume of extractive resource production machine-readable?

Question 1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?, 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?, 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?

Question 2.1.2a: Does the country have a numerical fiscal rule?, 1.1.10a: From 2015 onwards, has the government publicly disclosed signed licences/contracts?, 2.1.4b: Has the government publicly disclosed a national budget that has been enacted for the current fiscal year?, 1.4.5a: Did an external body audit the SOE’s annual financial statements over the most recently completed audit …

The US Sate Department Investment Climate Report Read More »

Question 1.4.8a: Does the SOE or government publicly disclose the volume of production sold by the SOE? , 1.4.8c: Does the SOE or government publicly disclose the date of the production sales executed by the SOE? , 1.4.8b: Does the SOE or government publicly disclose the value of the production sold by the SOE?, 1.4.8d: …

Petroleum Receips Read More »

Question 1.2a: What is the fiscal system for extractive resources?

Question 1.3.3a: Are extractive companies required to prepare environmental mitigation management plans prior to development?, 1.3.1a: Are extractive companies required to prepare an EIA and/or SIA prior to development?, 1.3.5b: Are there rules governing rehabilitation and closure of extractive projects?, 1.3.5a: Do rules require the government to set penalties (i.e. fines, license suspension or license …

Loi n° 96-766 du 3 octobre 1996 portant Code de l’Environnement Read More »

Question 2.1.2a: Does the country have a numerical fiscal rule?, 1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?, 2.1.2b: Do rules require that an external body periodically monitor the government’s adherence to the numerical fiscal rule?, 1.4.3a: Is the SOE required to publicly disclose annual reports containing information on its finances and …

Framework for Economic and Social Reforms Read More »

Question 1.4a: What proportion of equity shares does the government own in extractive companies?

Question 1.1.9a: Is the government required to publicly disclose all signed licenses/contracts with extractive companies?, 2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?, 2.2c: Do rules specify that subnational governments of producing areas should receive a higher share of …

Constitución Política de la República de Guatemala Read More »