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INCOME AND MINING TAXES - Reconciliation of Tax Provision (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
INCOME AND MINING TAXES. |  |  |
Loss before income and mining taxes | $ 67,036 | $ (80,288) | $ (64,199)
Statutory tax rate (as a percent) | 21.00% | 21.00% | 21.00%
US Federal and State tax recovery (expense) at statutory rate | $ 14,078 | $ (16,860) | $ (13,482)
Reconciling items: |  |  |
Equity loss / (income) from investments | 15,310 | (583) | 1,326
Deconsolidation of McEwen Copper Inc. | (46,644) |  |
Taxable gain on the disposal of McEwen Copper shares | 6,179 |  |
Deferred tax liability on investment | 38,340 |  |
Realized flow-through expenditures | 3,570 | 2,169 | 6,148
Realized flow-through premium | 821 | (10) | (4,377)
Withholding tax | 1,455 | 116 |
Adjustment for foreign tax rates | (629) | 7,760 | 6,446
Permanent differences |  | 8,072 |
Foreign exchange on translation of books | 8,282 | 1,877 | 1,497
Losses expired | (42) | (4,308) | 2,720
Proceeds received from sale of NSR | 9,909 | 9,353 | 4,371
Adjustments in relation to prior years | (13,769) | (8,384) | (3,039)
Current and deferred mining tax liabilities | (632) |  |
Movement in valuation allowance | (3,423) | (2,011) | (3,486)
Other | (294) |  |
Income and mining tax expense (recovery) | $ 33,859 | $ 5,806 | $ (7,315)

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