It also captures the same tax incentives defined in Table 1. As in the practice note, the incentives captured in the database are not exhaustive, but include the more typical mining tax incentives. [...] Thus, in order to identify tax incentives for the purpose of the database, it was necessary to review the general tax code, the mining code, and project-specific contracts, in that order. [...] In some countries, mostly in Anglophone Africa, the mining tax law is included as part of the general tax code rather than as part of the mining code. [...] As such, the tax codes and mining codes included in the database are the most recent versions, which may be different to the primary law when the contract was signed. [...] This is one of the limitations of the database, and government and investors may object to certain terms being deemed incentives that were not incentives according to the benchmark at the time.