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which allows authors to test the hypothesis put forward by determining which part of the value of a mineral resource is withdrawn during taxation.The main results, scope of application.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.

Study of Nickel Extraction Process from Spent Catalysts with Hydrochloric Acid Solution: Effect of Temperature and Kinetics Study

As one of the hazardous and toxic solid wastes, spent catalysts need to be treated before the waste is discharged into the environment. One of the substances that need to be removed from the spent catalysts is the heavy metal ions and/or compounds contained therein. The method that can be applied is the extraction method using an acid solvent. In this study, the extraction process was carried out on spent catalysts samples from PT. Petrokimia Gresik. The focus of the study is on nickel extraction by varying the temperature in the range of 30–85 oC. A 1 M hydrochloric acid (HCl) solution was used as a solvent while the extraction process was 120 minutes. The experimental results show that the maximum nickel recovery of 14.70% can be achieved at a temperature of 85 oC. Kinetic studies were carried out using two kinetic models. The results of both models evaluation on the research data show that the lump model gives better results than the shrinking core model. The average error percentage of the lump model is smaller than the shrinking core model. It indicates that the extraction process was controlled by the diffusion step through the ash layer in the solid and chemical reactions simultaneously.

Utilization of Spent Nickel Catalyst as Raw Material for Ni-Rich Cathode Material

Spent nickel catalyst will be harmful to the environment if it is not processed or used properly. In fact, this waste still has a high nickel content. The treatment of spent nickel catalysts has been widely reported, but limited to nickel extraction. Since the lithium-ion batteries demand is continued to increase, then nickel is the most sought-after metal. Consequently, nickel from spent nickel catalysts could be developed as secondary source for lithium-ion battery cathode. This study aims to utilize spent nickel catalysts into more valuable materials. Nickel that has been extracted and mixed with Mn and Co has been used as raw material for nickel-rich cathode, namely NMC. Nickel extraction and NMC synthesis were using the acid leaching method followed by co-precipitation[WI1] [SSN2] . Based on the functional test performed in this work, nickel from spent nickel catalyst can be applied to Li-ion batteries. The sintering temperature that gives good characteristics and electrochemistry was found 820oC. The galvanostatic charge-discharge test gave specific capacity results for NMC of 110.4 mAh/g. The cycle test showed that NMC synthesized from spent nickel catalyst can be carried out up to 50 cycles with a capacity retention of 87.18%.

Characterization of Iron Removal Process Products from Atmospheric Lateritic Ore Leaching Solution by using 20 and 25% of Calcium Carbonate

Electric vehicles become the alternative to solve the climate change and global warming problems by providing a more eco-friendly and sustainable source of energy. As the demand for sustainable vehicles increased, the functionality of batteries become crucial. One of the important aspects inside the batteries is nickel. Nickel plays a big role in lithium-ion batteries by delivering greater amounts of energy density with a higher storage capacity, which means it provides bigger efficiency to the batteries. Yet, the attempt of optimizing nickel extraction remains a challenge. Therfore, nickel extraction process of lateritic ore with high efficiency is investigated by using hydrometellurgy process, specifically the iron removal process in atmospheric condition in mixed hydroxide precipitates (MHP) route.The reagent solution of (20% w/w and 25% w/w) calcium carbonate (CaCO3) at pH (1, 2, 3) were utilized as additive in this process. The precipitates resulted from PLS were characterized by x-ray diffraction (XRD) and Scanning Electron Microscopy - Energy Dispersive X-Ray (SEM–EDS), while the filtrates were investigated by Inductively Coupled Plasma-Optical Emission Spectrometry (ICP-OES). Analysis based on precipitates demonstrates that the acid neutralization process took place with a sufficient amount of iron in the precipitates with the least amount of nickel. In addition, all pH and concentration of precipitates qualitatively illustrate the same neutralization process involving calcium and sulfur. From the results of filtrate through ICP testing in this study, pH 1 for both 20% and 25% concentration provides the lowest recovery rate alongside the smallest ppm compare to pH 2 and 3; thus, the iron precipitates in the formation of iron sulfide and/or iron sulfate. Overall, the optimum parameter is 25% of calcium carbonate, pH 1, 90oC for 2 hours of agitation to reduce the amount of iron in the solution.

Studi Pengaruh Variabel Proses dan Kinetika Ekstraksi Nikel dari Bijih Nikel Laterit Menggunakan Larutan Asam Sulfat pada Tekanan Atmosferik

Leaching at atmospheric pressure is one of the leaching methods of concern because it has several advantages, namely that it can process low-level nickel ore, can operate at temperatures >100 ⁰C at atmospheric pressure, and can be used in saprolite and limonite ores. In this research, nickel extraction from nickel laterite ore was carried out using sulfuric acid solution (H2SO4) as a leaching agent. The variables that were varied in the leaching process were temperature (30, 60, and 90 ⁰C), sulfuric acid concentration (0.2, 0.5, and 0.8 molar) and leaching time (30, 60, and 90 minutes). In this study, a 3-factor analysis of variance (ANOVA) was used to see the significance of the variable effects and the order of the most influential variables. In addition, leaching kinetics was studied by shrinking core models to determine rate determining step. The results showed that the increase in temperature, sulfuric acid and leaching time produced a higher percentage of extracted nickel. Based on the 3-factor ANOVA, the order of the most influential variables was obtained, namely temperature, acid concentration and leaching time. The kinetics analysis showed that rate determining step of leaching ore nickel laterite with H2SO4 solution on atmospheric pressure is controlled by diffusion through solid layer product.Keywords: analysis of variance; leaching; saprolit; limonitA B S T R A KLeaching pada tekanan atmosfer adalah salah satu metode pelindian yang menjadi perhatian karena memiliki beberapa keuntungan yaitu dapat mengolah bijih nikel kadar rendah, dapat beroperasi pada temperatur >100 ⁰C pada tekanan atmosfer serta dapat digunakan pada bijih saprolit dan limonit. Dalam penelitian ini, dilakukan ekstraksi nikel dari bijih nikel laterit menggunakan larutan asam sulfat (H2SO4) sebagai agen pelindi. Variabel yang divariasikan dalam proses pelindian yaitu temperatur (30, 60, dan 90 ⁰C), konsentrasi asam sulfat (0,2; 0,5; dan 0,8 molar) dan waktu pelindian (30, 60, dan 90 menit). Dalam penelitian ini digunakan analysis of variance (ANOVA) 3 faktor untuk melihat signifikansi variabel dan urutan variabel yang paling berpengaruh. Selain itu, dilakukan studi kinetika pelindian menggunakan shrinking core model untuk mengetahui pengendali laju reaksi. Hasil penelitian menunjukkan bahwa peningkatan variabel temperatur, konsentrasi asam sulfat dan waktu pelindian menyebabkan meningkatnya persen ekstraksi nikel. Berdasarkan hasil ANOVA 3 faktor diperoleh urutan variabel yang paling berpengaruh yaitu temperatur, konsentrasi asam dan waktu pelindian. Hasil analisis kinetika menunjukkan bahwa pengendali laju reaksi pelindian bijih nikel laterit menggunakan larutan H2SO4 pada tekanan atmosfer yaitu difusi melalui lapisan produk padat.Kata kunci: analysis of variance; pelindian; limonit; saprolit

Pengaruh Karakteristik Bijih pada Ekstraksi Nikel dari Bijih Limonit Indonesia menggunakan Pelindian Atmosferik

AbstrakKebutuhan ekstraksi nikel dari bijih nikel laterit khususnya jenis bijih limonit dengan kadar nikel yang rendah sangat diperlukan karena kebutuhan nikel yang terus meningkat dengan adanya pengembangan kendaraan bermotor listrik berbasis baterai. Jenis dan karakteristik bijih laterit yang berbeda akan memberikan pengaruh pada hasil ekstraksi nikel. Pada penelitian ini dilakukan ekstraksi nikel dari bijih laterit jenis limonit yang berasal dari Pulau Halmahera (LH)) dan Pulau Sulawesi (LS) menggunakan pelindian atmosferik. Asam sulfat digunakan sebagai agen pelindian. Penelitian dilakukan untuk mengetahui pengaruh karakteristik bijih limonit (LH dan LS) pada berbagai variabel pelindian yaitu suhu (30oC, 50oC dan 80oC), konsentrasi asam sulfat (0,5M; 1M; dan 2M), waktu pelindian (15, 30, 60, 120, dan 240 menit), serta rasio bijih terhadap reagen pelindian (5, 10, dan 20% w/v) terhadap ekstraksi nikel dari bijih limonit. Hasil penelitian menunjukkan bahwa karakteristik bijih laterit sangat berpengaruh pada hasil pelindian dan persen rekoveri nikel. Nikel dari bijih LH yaitu jenis limonit dari Pulau Halmahera dapat diekstrak secara maksimal (100%) pada konsentrasi asam sulfat 0,5M, suhu 80oC, rasio bijih/larutan asam sulfat 10%, dan waktu pelindian 2 jam. Sedangkan persen ekstraksi nikel dari bijih LS yang terbesar adalah 95% yang diperoleh pada konsentrasi asam sulfat 2M, suhu 80oC, rasio bijih/larutan asam sulfat 5%, dan waktu pelindian 4 jam. AbstractNickel extraction from nickel laterite ores particularly low-grade limonite ore is needed along with the increase of nickel consumption on the development of battery electric vehicle. Types and characteristics of nickel laterite ores affect greatly on the nickel extraction from these ores. This research conducted the extraction of nickel from limonite ore from different areas i.e. Halmahera Island (LH) and Sulawesi Island (LS) using atmosferic leaching. Sulfuric acid (1M) was used as leaching reagent. Leaching processes were carried out for investigating the effects of limonite ore characteristics (LH and LS), leaching temperatures (30oC, 50oC dan 80oC), concentration of sulfuric acid (0.5M; 1M; 2M), leaching time (15, 30, 60, 120, and 240 minutes), and ratio of ore amount to volume of leaching reagent on the nickel extraction from limonite ores. Experimental results showed that ore characteristic affected greatly on the leaching result and nickel leaching recovery. Nickel from LH ore could be extracted maximum (100%) using sulfuric acid 0.5M, temperature of 80oC, and leaching time 120 minutes (2 hours). Whereas, the highest nickel extraction percentage from LS ore is 95% using sulfuric acid 2M, temperature of 80oC, and leaching time 240 minutes (4 hours).

Study on the Extraction and Separation of Zinc, Cobalt, and Nickel Using Ionquest 801, Cyanex 272, and Their Mixtures

Both Cyanex 272 (bis (2,4,4-trimethylpentyl) phosphinic acid) and Ionquest 801 (2-ethylhexyl phosphonic acid mono-2-ethylhexyl ester) are commonly used for metal extraction and separation, particularly for zinc, cobalt, and nickel, which are often found together in processing solutions. Detailed metal extractions of zinc, cobalt, and nickel were studied in this paper using Cya-nex 272, Ionquest 801, and their mixtures. It was found that they performed very similarly in zinc selectivity over cobalt. Cyanex 272 performed much better than Ionquest 801 in cobalt separation from nickel. However, very good separation of them was also obtained with Ionquest 801 at its low concentration with separation factors over 4000, indicating high metal loading of cobalt can significantly suppress nickel extraction. Slop analysis proved that two moles of dimeric extractants were needed for one mole extraction of zinc and cobalt, but three moles were needed for the extraction of one mole nickel. A synergistic effect was found between Cyanex 272 and Ionquest 801 for three metal extractions with the synergistic species of M(AB) determined by the Job’s method.