This note provides guidance for civil society actors and communities on how to access and how to use the information contained in contracts with companies to be able to:

• Understand company and government obligations related to a company project;

The framework provides guidance to policy makers on how to approach the question of shared use.

This document provides practical guidance to address the taxation of Indirect Transfers of assets of extractive industries. It focuses on issues that developing country governments may wish to consider if they adopt a policy to tax such transfers.

Transparency is often seen as a means of improving governance and accountability of investment, but its potential to do so is hindered by vague definitions and failures to focus on the needs of key local actors.

The responsible governance of land-based investments hinges not only on ensuring that new investments comply with guidelines and standards, but also that existing investments are conducted responsibly, and that related grievances are adequately addressed.