‘So. Africa: The Bermuda connection: Profit shifting and unaffordability at Lonmin 1999-2012’, 7 Oct 2014: This paper draws on materials...[from] the proceedings of the Marikana Commission of Inquiry...Implicitly, it takes Lonmin as an example to ask if a new commodity boom really is needed for South African mining corporations to pay decent wages, comply with environmental regulations or to implement Social Labour Plan (“SPL”) obligations...From such studies we can infer that the implementation of the existing tax regime...could go a long way to finding sufficient financing for social infrastructure and housing, as well as land and water rehabilitation...in mining communities...Transfer pricing schemes are often formally legal...[However] discussion on mining taxation techniques, resource tax or tax on profits shouldn’t be separated from discussions on tax avoidance and tax evasion...[W]e are of the view that Lonmin has been engaged in two transfer pricing arrangements....[Also refers to AfriOre, Akanani, Anglo American, Eastern Platinum, Glencore Xstrata, Impala, Incwala, JP Morgan, KPMG, LMS, Messina, PGM, Shanduka, Southern Platinum, Western Metal Sales, Western Platinum]