The article “Current Mining Taxation Policy Implemented by both Mongolia and Kazakhstan: The Development Comparatives between Ulaanbaatar and Astana”, published in the “Business Ethics and Leadership” Journal (Issue 2, Volume 3), has a high number of views and downloads in many countries of the world, particularly, Mongolia, the USA, the UK, Ukraine, and France.
This paper deals with the taxation policies enacted onto international mining companies operating in Mongolia and Kazakhstan. It also displays a brief deviation in one country’s corporation tax policy compared to the other.
Dr. Antony D. Miller (the author of the article ) says that this article affected the Mongolian Government Policy within taxable revenue collection and Capital Gains Tax Decisions.
More details at the link: https://armgpublishing.sumdu.edu.ua/journals/bel/volume-3-issue-2/article-4/