This report reveals that Liberia earns too little from its iron ore exports. It reveals that the country gives overly generous tax breaks to iron ore investors grossly undercutting its revised Revenue Code. For example, while the Revenue Code requires multinationals to pay 30 percent income taxes on all corporate profits, ArcelorMittal, China Union, and Putu only pay 25 percent. The report also reveals that state-citizen relations and relations between local communities and foreign multi-nationals operating in the mining sector are strained.

The Sustainable Development Institute (SDI), founded in 2002, was accredited by the Government of Liberia in 2004. Following a decade of work on community rights issues in the forestry, agriculture, land, and mining sectors, the SDI is using its 10th Anniversary to reflect on achievements and challenges to inform planning for the future. Achievements in this context refer to progressive changes in policies, laws and regulations governing the natural resources sector to which the organisation has made significant interventions.