In this study, an analysis of laws pertaining to environmental protection in the mining in Tanzania is done. The study develops understanding of various environmental laws and institutions for the purposes of setting context and clarity for the subsequent chapters. The major discussion evolves around environmental protection offered in Tanzania mining and investment laws. In understanding this, a detailed discussion of coverage of environmental issues in the Tanzania Mining Act, 5 of 1998 and the Tanzania National Investment Act, 26 of 1997 is made. After this discussion, the recommendations are given. Despite Tanzania mining, especially large-scale mining being one of the main growing industries in Tanzania, it is concluded that environmental management in mining has been hindered by inadequate legal protection, lack of coordination, insufficient funding and expertise. As a result there has been uncontrolled extraction of minerals and the use of unsafe mining methods and severe environmental damage and appalling living conditions in the mining communities. The challenge associated with the mining sector today in Tanzania is ensuring sustainability and integrating environmental and social concerns into mineral development programmes. Sustainable mining development requires balancing the protection of the flora and fauna and the natural environment with the need for social and economic development. To address the environmental problems associated with mining, the Government's policy is to reduce or eliminate the adverse environmental effects of mining, improve health and safety conditions in mining areas, and address social issues affecting local communities. EIA is recommended as one of the major tools for achieving these solutions and has been discussed. / Thesis (LL.M.)-University of KwaZulu-Natal, Pietermaritzburg, 2005.

The African continent is endowed with vast natural resources of minerals, such as cobalt, diamonds, gold, bauxite, iron, platinum, silver, uranium and mineral oil. Oil is unequally distributed in the continent, with some countries, such as Cameroon, Chad, Congo Brazzaville, Equatorial Guinea, Gabon and South Africa, being particularly well endowed. These natural resources can help accelerate development on the continent, especially in Gabon and South Africa if used strategically. This dissertation gives an overview of the international instruments, which play a key role in petroleum legislation and development. At the global level, the international legal instruments related to the permanent sovereignty over natural resources (PSNR), such as the 1962 Resolution 1803 (XVII) on Permanent Sovereignty over Natural Resources indicates that States have the rights to exploit freely national resources and wealth, use and dispose their natural resources for the realisation of their economic development in accordance with their national interest. The PSNR must be exercised in line with indigenous peoples’ rights and the respect of rules concerning the expropriation. At the African level, with regard to the right to the State to exploit freely natural resources, the African (Banjul) Charter on Human and Peoples’ Rights of 1981 has similar provisions as the Resolution 1803. The African (Banjul) Charter specifies that no peoples can be deprived of the right to dispose their natural resources. The African Commission on Human and Peoples’ Rights is tasked to interpret the African (Banjul) Charter. The Resolution on Human Rights-Based Approach to Natural Resources and Governance has also indicated principles in relation to the governance of natural resources. At the regional level, the Constitutive Treaty of the Central African Economic and Monetary Community (CAEMC) of 1994 and the Southern African Development Community (SADC) Treaty of 1992 do not provide explicit provisions relative to the PSNR and the management of natural resources. Therefore, it is important to examine if at the national level, the domestic instruments of both States deal with the PSNR.

Explica y sustenta que los gastos que realizan las empresas mineras en favor de las líneas de influencia directa y el mantenimiento de las carreteras públicas de uso obligado por constituirse en vías de acceso son deducibles para la determinación de la renta imponible y el cálculo del impuesta a la renta sobre la base que el Principio de Causalidad el cual no debe interpretarse en sentido restrictivo, si no en sentido amplio dentro de los márgenes de normalidad y razonabilidad por lo que revisa la doctrina comparada, la doctrina local, como criterios del Tribuna Fiscal del Poder Judicial y el Tribunal Constitucional y la legislación casuística tributaria de un país eminentemente minero como es Chile. / Trabajo de investigación