An Introduction to the Problem About the Taxation and the Environmental Regulation of the Mining in the Deep Seabed, the Area
The purpose of this paper is to show some general aspects of the regulation and taxation of the mining activity in the Area, which is constituted by the seabed and oceanic subsoil, beyond the limits of national jurisdiction. To do so, the authors give a brief exposition about how the UNaCLOS regulates these matters through its principles and basic concepts. Then, they explain how the Draft Regulations on the Exploitation of Mineral Resources in the Area, coming to July 2018, deals with these issues, that is, the principles and concepts, and the environmental regulations and the tax aspects of the exploitation of mining in the Area. Finally, they reflect briefly on some essential questions in the studied matters, which are the following: whether the Area should or should not be exploited; about how the management powers of the Area are distributed; how decisions are made within the International Sea Authority and what are the rights of States and the contractors; how to solve the dilemma between obtaining money or protecting the ecosystem; how to solve the problem of governance in the Area, and how to solve the way of sharing benefits through global tax