Taxation of copper and nickel ores mining in Australia, Canada, Chile, Kazakhstan and USA

The subject. This article discusses the taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USAThe purpose of the article is to confirm or disprove the hypothesis that the experience of taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA may be used for modifying the mineral extraction tax (MET) in Russia in order to increase the share of resource rent collected by the government.The methodology of research includes legal interpretation and economic analysis of the tax legislation in United States, Canada, Australia, Chile and Kazakhstan as countries with a well-developed tax system and a significant size of the mining sector in overall GDP.The authors select the legislative acts of these countries and regions that determine the procedure for collecting taxes in the extraction of metal ores, including those containing copper and nickel, as well as in the production of copper and nickel. The selected legislative acts are analyzed to determine the essential parameters of taxation. Particular attention is paid to the method of calculating the tax base, taking into account the approach to assessing the value of the taxable object, permissible tax deductions and exceptions, which allows authors to test the hypothesis put forward by determining which part of the value of a mineral resource is withdrawn during taxation.The main results, scope of application. Mineral extraction tax is the main tool for collecting natural resource rent in Russia. However, the level of taxation of solid minerals and coal is disproportionately low compared to their share in the production and export of raw materials. Thus, in 2018, the amount of MET on all minerals totaled 100.5 billion rubles, while the MET collected from oil and natural gas amounted to 5,979.6 billion rubles, i.e. 60 times as much. At the same time, the role of solid minerals in the Russian economy is comparable to the role of oil and gas. The share of the main types of minerals in the exports of the Russian Federation in 2018 was 20.4% compared to 56% for oil and gas, i.e. the difference of less than three times. The contribution of the industries related to the extraction of minerals and production of metals (mining of coal, ores, diamonds, metallurgy, fertilizer production) to the Russian GDP is about half as much as that of industries involved in the extraction and processing of oil and natural gas (7% and 14% of GDP respectively).In view of the above, it is important to develop a new approach to the taxation of solid minerals in Russia based on the world’s best practices. In order to identify the general principles of their taxation, we have conducted a detailed analysis of the tax legislation in a number of countries with a well-developed tax system and a significant size of the mining sector (the United States, Canada, Australia, Chile and Kazakhstan). We focused on the taxation of copper and nickel ores mining.Conclusions. The analysis of the international experience of taxation of copper and nickel mining sector reveals the following trend: the tax is calculated based on the market value of the extracted minerals, which is linked to the price quotes for the relevant product on an organized metal exchange (for example, the price of pure metal on the London Metal Exchange). This approach can be used in the Russian tax practice in several ways. First, Russia can adopt the Australian model where royalty on a mineral resource can be levied at the time of sale of the useful component irrespective of the processing stage (ore, concentrate or metal). The second potential model is based on the actual sale price of the product (provided it is sold in an arm’s length transaction) after deducting the costs of processing (i.e., smelting, enrichment etc., depending on the stage of processing) to arrive at the market value of the ore at the "mine mouth". The third is the Canadian model which is similar to the second one, but with the extraction costs also deducted from the sale price.

Environmental and Socioeconomic Impact of Copper Slag—A Review

Copper slag is generated when copper and nickel ores are recovered from their parent ores using a pyrometallurgical process, and these ores usually contain other elements which include iron, cobalt, silica, and alumina. Slag is a major problem in the metallurgical industries as it is dumped into heaps which have accumulated into millions of tons over the years. Moreover, they pose a danger to the environment as they occupy vacant land (space problems). Over the past few years, studies have been conducted to investigate the copper slag-producing outlets to learn their behavior, as well as properties of slag, to have the knowledge of how to better reuse and recycle copper slag. This review article provides the environmental and socioeconomic impacts of slag, as well as a characterization of copper slag, with the aim of reusing and recycling the slag to benefit the environment and economy. Recycling methods are considered an attractive technological pathway for reducing waste and greenhouse gas emissions, as well as promoting the concept of circular economy through the utilization of waste. These metal elements have value depending on their characteristics; hence, copper slag is considered as a secondary source of valuable metals. Some of the pyrometallurgical and hydrometallurgical processes to consider are physical separation, magnetic separation, flotation, leaching, and direct reduction roasting of iron (DRI). Some of the possible metals that can be recovered from the copper slag include Cu, Fe, Ni, Co, and Ag (precious metals).

A new mineral assemblage from the diorite complex in the Fe-Oxide-Cu-Au ores of the Kis-Kuel deposit (Eastern Yakutia, Russia)

This research continues our investigations of the iron-oxide copper-gold deposits in the Western Verkhoyansk region, where recent years efforts of the IGABM SB RAS led to the discovery of a new gold Kiskuel deposit. The Kis-Kuel intrusion-related IOCG deposit in Eastern Yakutia (Russia) with a wide range of mineral styles has a direct genetic link with a cooling intrusion during its formation. The IOCG worldwide and the Kis-Kuel deposit have common features for this style - the abundance of iron oxides and low of sulfides. Magmatic contribution to the Kis-Kuel deposit is significant. Intrusive rocks range from diorite to granodiorite in composition. The Kiskuel deposit hosted in diorites and granodiorites; xenoliths confirming deep mineralization represented by pyrrhotite (main), pyrite, chalcopyrite, and clinosafflorite (Co, Fe, Ni)As2, chromite, pentlandite. Clinosafflorite localized at the contact of pyrrhotite and chalcopyrite and at the contact of pyrrhotite and biotite. Chalcopyrite is found in intergrowth with pyrrhotite, were it forms bands and lenses. Parallel to the biotite cleavage, the thinnest layers of chalcopyrite are common. Clinosafflorite is rare and discovered in hydrothermal cobalt-nickel ores of the Bou-Azzer (Morocco), Cobalt (Canada), Glassberg (Germany), Silver Mine (England) and several others. Mineralization of rich mica processes occur in connection with the chromite, pentlandite, chalcopyrite, pyrite, and pyrrhotite; a common feature of the mineralized dark-colored rock is phlogopite abundance, ilmenite, potassium feldspar, calcite, rarely quartz; clinoenstatite metasomaticaly replaced with phlogopite and dolomite. This new evidence supports a magmatic-hydrothermal model for the formation of IOCG deposit in the Kis-Kuel, where iron-oxide mineralization sourced from intermediate magmas. The deep complex predominantly composed of chromite, ilmenite, magnetite, pentlandite, and clinocafflorite; less of galena and sphalerite. Many diverse mineraization systems from Kis-Kuel classified together as iron oxide copper-gold (IOCG) deposits. The obtained data suggest deep ore-bearing structure of the Kis-Kuel ore-magmatic cluster with the potential for discovering of a new mineral ores style. All of this help in developing a new robust prospecting model.

Selection of sorption materials for the extraction of nickel and cobalt from the ore of the Gornostaevskoye deposit

Oxidized nickel ores account for the majority of industrial ores suitable for nickel production. The processing of such ores using traditional pyrometallurgical technology is not economically viable due to the low nickel content. One of the most cost-effective methods of processing oxidized nickel ores is sulfuric acid leaching technology followed by sorption extraction. The aim of this work is to establish the kinetic and thermodynamic parameters of the sorption extraction of nickel and cobalt using iminodiacetate chelating ion-exchange sorbents from various manufacturers, to select a desorbing solution and to determine the degree of desorption. The sorption of nickel and cobalt was carried out in a weakly acidic medium from a model solution containing impurities of other metals in static and dynamic modes. The limiting sorption capacity for the studied sorbents is 18-26 mg/g for nickel and 1-2 mg/g for cobalt in the static mode. The sorption capacity in the dynamic mode for nickel is equal to 25.5 g/L for Purolite S 930, 29.2 g/L for Lewatit TP 207, 1.4 g/L, and 1.8 g/L for cobalt, respectively. The best desorption parameters are achieved when using a 2 M sulfuric acid solution. The degree of desorption for sorbents Purolite S 930 and Lewatit TP 207 exceeds 90%. The use of the Lewatit TP 207 sorbent for the extraction of nickel from the leaching solution of nickel ore of the Gornostaevskoye deposit in 5 cycles made it possible to obtain a commercial desorbate with a nickel content of 18 g/L. The use of a part of the commercial desorbate obtained in the previous cycle, further strengthened to the initial concentration of sulfuric acid, for re-extracting nickel from the saturated sorbent during a cyclic process leads to a deterioration in desorption characteristics. It is recommended to remove the commercial desorbate from the process after several cycles of desorption and supply new solution of sulfuric acid for desorption to restore the sorption parameters.

Palladium tellurides and bismuthtellurides in sulfide copper-nickel ores of the Savabeisky ore occurrence (Nenets Autonomous District, Russsia)

Research subject. The Savabeisky sulfide copper-nickel ore occurrence, located in the central part of the Khengur (Central Pay-Khoy) gabbro-dolerite complex of the Pay-Khoy, within the Yugorsky Peninsula, located in the Far North-East of the European part of Russia, in the Arkhangelsk region, between the Barents and Kara Seas.Materials and methods. Samples of copper-nickel ores with noble metal mineralization were studied. Palladium tellurides and bismuthtellurides were characterized using optical and scanning electron microscopy, electron backscatter diffraction (EBSD), X-ray structural analysis and Raman spectroscopy.Results. Bismuthtellurides in the Paykhoysko-Vaigach-Yuzhnonovozemelskiy region – michenerite, merenskyite and unidentified palladium telluride of the kotulskite–merenskyite series with crystal formula Pd2(TeSbBi)3 – were found for the first time. The unit cell parameter of Pay-Khoy michenerite was calculated using X-ray diffraction analysis data: a = 6.638(2) Å. According to Raman spectroscopy, the palladium tellurides and bismuthtellurides of the Savabeisky ore occurrence were distinguished into 4 groups: Sb-kotulskite (does not contain Raman-active modes), unnamed PGM Pd2(TeSbBi)3 (bands in the range 95–103, 121–126 cm–1, obtained for the first time), Sb-merenskyite (band 126–135 cm–1), michenerite (bands with maxima 100 and 116 cm–1, obtained for the first time). The Kikuchi lines for michenerite and the mineral of the kotulskite–merenskyite series were obtained by the EBSD method.Conclusions. The diagnosis of palladium tellurides and bismuthtellurides is a rather complicated problem (wide variations in compositions, low hardness, small size, thin intergrowths of several individuals, the presence of impurities, etc.) affecting the determination of their mineral form and requiring an integrated approach. The Raman spectra of michenerite and unnamed PGM can be used as standards for the rapid identification of their natural forms, in contrast to EBSD, which requires improved sample preparation. The relatively high content of antimony in the ore minerals and noble metals minerals at the Savabeisky ore occurrence is the antimony metallogenic specificity characteristic of the entire Uralsko-Novozemelskiy province.

Nickel Sorption from Sulphate Solutions of Oxidized Nickel Ores Leaching

The possibility of sorption extraction of nickel from leaching solutions of oxidized nickel ores of the Buruktal deposit is considered. Ionite Lewatit TP220 with bis-picolylamine functional groups is effective for nickel recovery against the background of high iron contents. Lewatit TP220 is mechanically strong enough for use in the resin-in-pulp process. Nickel sorption with satisfactory performance occurs both in the variant of sorption leaching and extraction from clarified solutions. At sorption from the pulp, the capacity for nickel was 5.44 mg/g, for iron, 25.17 mg/g. The use of 20% sulfuric acid provides quantitative nickel desorption. To obtain a higher quality nickel-containing product, it is recommended to additionally purify the resulting eluates from iron.

Processing of Sulfide Copper-Nickel Ores from the Deposits in Murmansk Region by Heap Leaching

The feasibility of processing low-grade copper-nickel ores by heap bioleaching was investigated. It was found that an iron-oxidizing strain of acidophilic microorganisms, Acidithiobacillus ferrivorans, is effective in the leaching of sulfide ores from the deposits in Russia’s Murmansk region. Sulfide mineralization of the studied mineral feeds was described using the methods of X-ray phase analysis and optical microscopy. In the process of leaching, the pH and Eh values and the concentrations of ferric and ferrous iron, nickel, and copper ions were monitored. By the end of the experiment, 16.5% of nickel and 7.5% of copper was recovered from the ore of the Allarechensk technogenic deposit, while 22.5% of nickel and 12.7% copper were recovered from the ore of the Nud II deposit. By silicate analysis of the solid phase, patterns of ore chemistry change were described during the process of bioleaching.