Driving sustainable investment in African Mining

Hon. Anibal Mbalango

President Mozambique Tax Authority

Anibal Mbalango is an official of the Mozambique Tax Authority with 20 years of service, including 13 years dedicated to the taxation of the extractive sector. He has held various positions within the tax administration, including Head of the Task Force on Capital Gains Taxation and Deputy Director-General of the Office for Planning, Studies and International Cooperation, with responsibility for Revenue, Tax Policy and Studies. For 10 years, he was responsible for the taxation of the Extractive Sector. He participated in several tax reforms, notably in the design and implementation of Fiscal Regimes and Tax Incentive Frameworks for Mining Activities and Petroleum Operations. He was responsible for the publication of the Monthly Bulletin of Mineral Reference Prices. He also took part in the negotiation and renegotiation of Double Taxation Avoidance Agreements, as well as in the negotiation of Concession Contracts for petroleum exploration and production. He holds academic qualifications in Geology and Law. He has frequently been invited to serve as a panellist on tax matters at major mining events worldwide. Since 2025, he has served as President of the Mozambique Tax Authority, where he has been leading comprehensive reforms across multiple sectors of the institution. These reforms aim to improve institutional performance and the implementation of Tax and Customs Policy, encompassing both administrative processes and the taxes that constitute the Mozambican tax system, with a view to increasing state revenue mobilisation and reducing tax evading and avoidance.


2026 Agenda Sessions

Tax reforms across Africa: New win-win approaches to spur mining sector investment and employment

The G-20/OECD international taxation reforms that most resource rich countries have agreed to represent the greatest disruption to international tax norms in over 100 years. These reforms, combined with the market disruptions related to the energy transition, will require new approaches to taxation by both taxpayers and governments. 

The international alignment by the global minimum tax (Pillar Two of the OECD Reforms) will require countries to seek better ways to administer their tax systems for multi-national corporations. This panel will explore ways to improve compliance procedures and transparency to improve revenue collection and convergence with the new international norms.  

Additionally, the panel will discuss the tax / revenue implications of the disruptions related to the energy transition. The rapidly growing need for critical minerals for electric vehicles and batteries represents great opportunities, but also high risks. There is uncertainty of market conditions and future technology and innovation that may make tomorrow’s batteries less reliant on critical minerals. How do investors/taxpayers and governments share the rewards and risks in such a way to attract more investments.

Wednesday 11 February 14:30 - 15:30 Serengeti Stage (CTICC2 - Level 3)

Add to calendar 02/11/2026 14:30 02/11/2026 15:30 Tax reforms across Africa: New win-win approaches to spur mining sector investment and employment

The G-20/OECD international taxation reforms that most resource rich countries have agreed to represent the greatest disruption to international tax norms in over 100 years. These reforms, combined with the market disruptions related to the energy transition, will require new approaches to taxation by both taxpayers and governments. 

The international alignment by the global minimum tax (Pillar Two of the OECD Reforms) will require countries to seek better ways to administer their tax systems for multi-national corporations. This panel will explore ways to improve compliance procedures and transparency to improve revenue collection and convergence with the new international norms.  

Additionally, the panel will discuss the tax / revenue implications of the disruptions related to the energy transition. The rapidly growing need for critical minerals for electric vehicles and batteries represents great opportunities, but also high risks. There is uncertainty of market conditions and future technology and innovation that may make tomorrow’s batteries less reliant on critical minerals. How do investors/taxpayers and governments share the rewards and risks in such a way to attract more investments.

Serengeti Stage (CTICC2 - Level 3) Africa/Johannesburg