This article discusses the United States' Securities and Exchange Commission's final Rule 13q-1. This rule requires all “resource extraction issuers” to provide detailed, public reporting of all payments to governments equal to or exceeding $100,000 annually, and made “to further the commercial development of oil, natural gas, or minerals."
Members-only access
To access the full resource, you must be a member. Already a member? Login to unlock.
Login
Not an ACC member?
Gain access to a comprehensive collection of global resources for in-house counsel
Sign up for a 30-day trial
Region:
United States
The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.