1: (a) Compare the global, effective tax rates for the mining industry versus the oil industry.

(b) On average, how much of the total, lifetime cash outlays for a mine goes to Government?

(c) How do Governments get additional taxation benefits from a new mines construction and operations?

(d) What is corporate income tax, i.e., what is actually taxed?

(e) What might be the advantages of allowing Guyana small scale miners to pay an addition 2% royalty on their gold production so that they do not have to file tax returns for their gold business with GRA?