1. The UN's Sustainable Development Goals came into operation on January 1, 2016 and succeed the Millennium Development Goals, See UNGA. A/RES/69/15, 14 November 2015.
2. The Addis Tax Initiative is a declaration by signatory countries of their commitment to implement the Addis Ababa Action Agenda agreed at the Third International Conference on Financing for Development, Addis Ababa, July 13–16, 2016. The signatory countries have agreed to take action to raise domestic public revenue, and improve the fairness, transparency, and effectiveness of their tax systems. The Addis Tax Initiative can be accessed at 〈https://www.taxcompact.net/documents/Addis-Tax-Initiative_Declaration.pdf〉 (accessed 05.16).
3. For a discussion of the management of DSM revenues, see S. Roger, R. Hackett, V. Ovesen, Managing deep sea mining revenues for the public good – ensuring transparency and distribution equity, Marine Policy, 2016. (this issue).
4. A licence fee is payable on signing an exploration or mining licence. A bonus is payable on the occurrence of a particular event, such as signature, discovery, or production. These instruments can be important sources of early revenue for the government from mining.
5. This may be provided for in the Constitution, under property law, or in the mining legislation. There may be differences to this general rule in some countries, e.g. mineral rights may be vested in sub-national authorities (such as a State, local, or provincial authorities). Further, there may be customary rights or claims by individual landowners or communities (depending on the location of the minerals).