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Several West African states rely on tax revenues from the mining sector to support their economic development. Yet they have often faced numerous obstacles in doing so, such as in defining their tax policy appropriately or implementing the relevant legislation. To respond to these needs, the IGF and the OECD organized in Dakar a joint training workshop on base erosion and profit-shifting (BEPS) in the mining sector from January 21-24, 2020, bringing together more than 30 participants from nine countries from francophone Africa. This was the second such training, following one organized previously in Latin America in November 2019<\/a>.<\/p>\n Facilitated by experts in international taxation and mining taxation, the training workshop addressed various themes especially relevant for African tax administrations. With a shorter history in industrial mining, many of these tax administrations have little experience with the sector. The themes of the workshop included tax incentives, transfer pricing issues involving the mining value chain, techniques for eroding the tax base based on the financing of mining projects, and the role of external mineral marketing structures. The opportunity to exchange regional experiences has helped foreground some useful practices to consider, which we highlight below.<\/p>\n Several countries already have a department dedicated to the auditing of companies in the mining sector, which is normally housed within the Large Taxpayers Division of their tax administration. This specialization enables tax auditors to perform more effective risk analyses and more in-depth and targeted audits, given their better knowledge of the mining sector.<\/p>\n The implementation of BEPS action<\/a> can help countries in the region better tackle the erosion of their respective tax bases. For example, Senegal has implemented Action 4 of the BEPS project<\/a> by introducing a tax provision in 2018 that is designed to limit the deductibility of interest paid on related-party loans to 15% of the company\u2019s earnings before interest, tax, depreciation and amortization (EBITDA). Such a measure can have important implications for the mining sector, where borrowing levels can reach colossal heights.<\/p>\n Regional collaboration can offer helpful opportunities in various areas, such as by allowing government agencies to pool the often limited resources needed for undertaking laboratory analysis of minerals; working toward international certification; or creating a regional database on the costs of mining companies that would provide administrations with better comparable data for the analysis of transfer prices.<\/p>\n Many countries have traditionally provided significant tax incentives for mining projects without performing robust analyses of the effectiveness and efficiency<\/a> of these measures. The recent trend has been to question the costliest tax exemptions. C\u00f4te d\u2019Ivoire and Senegal have both recently ended their tax breaks for their respective mining sectors.<\/p>\n Along with these trainings, the IGF and OECD provide advisory and capacity building<\/a> services to countries in the region as they work to reinforce their legal frameworks and their capacity for implementing measures that address base erosion and profit-shifting.<\/p>\n For more information, please contact secretariat@igfmining.org<\/a> or ctp.communications@oecd.org<\/a>.<\/p>\n L\u2019Afrique de l\u2019ouest est une destination de plus en plus pris\u00e9e pour les investissements miniers. Bauxite, or, diamants, minerais de fer, nickel, zinc, phosphate – la recherche et l\u2019exploitation de ces minerais connait une v\u00e9ritable envol\u00e9e, comme le montre l\u2019engouement suscit\u00e9 \u00e0 Cape Town la semaine pass\u00e9e, pour la conf\u00e9rence annuelle Mining Indaba<\/a>.<\/p>\n De nombreux Etats cherchent \u00e0 s\u2019appuyer sur les recettes fiscales issues du secteur minier pour financer leur d\u00e9veloppement \u00e9conomique, et font face \u00e0 cet \u00e9gard \u00e0 de nombreux obstacles, que ce soit dans la d\u00e9finition de leur politique fiscale ou la mise en \u0153uvre de la l\u00e9gislation. Pour r\u00e9pondre \u00e0 ces besoins, IGF et l\u2019OCDE ont organis\u00e9 conjointement \u00e0 Dakar un atelier de formation sur l\u2019\u00e9rosion de la base d\u2019imposition et les transferts de b\u00e9n\u00e9fices dans le secteur minier, du 21 au 24 janvier 2020, r\u00e9unissant plus de 30 participants issus de neuf pays d\u2019Afrique francophone. Il s\u2019agissait de la seconde formation de ce type, apr\u00e8s celle organis\u00e9e en Am\u00e9rique latine en novembre 2019<\/a>.<\/p>\n Anim\u00e9 par des experts en fiscalit\u00e9 internationale et fiscalit\u00e9 mini\u00e8re, l\u2019atelier de formation a abord\u00e9 des th\u00e8mes pertinents pour les administrations fiscales africaines tels les incitations fiscales, les probl\u00e9matiques de prix de transfert autour de la chaine de valeur mini\u00e8re, les techniques d\u2019\u00e9rosion de la base d\u2019imposition bas\u00e9es sur les financements des projets miniers, ou le r\u00f4le des structures externes de commercialisation des minerais.\u00a0Le partage d\u2019exp\u00e9riences r\u00e9gionales entre administrations ayant diff\u00e9rents niveaux de familiarit\u00e9 avec le secteur minier a \u00e9galement permis de faire \u00e9merger des pratiques int\u00e9ressantes, que nous souhaitons mettre ici en avant\u00a0:<\/p>\n Plusieurs pays disposent d\u00e9j\u00e0 d\u2019un service d\u00e9di\u00e9 au contr\u00f4le des entreprises du secteur minier au sein de la Direction des grandes entreprises de leur administration fiscale. Cette sp\u00e9cialisation permet aux v\u00e9rificateurs fiscaux de r\u00e9aliser des analyses de risques plus performantes, et d\u2019effectuer des contr\u00f4les plus approfondis et mieux cibl\u00e9s compte tenu de leur meilleure connaissance du secteur minier.<\/p>\n La mise en \u0153uvre de certaines mesures issues du Projet OCDE\/G20 BEPS<\/a> peut aider les pays de la r\u00e9gion \u00e0 mieux lutter contre l\u2019\u00e9rosion de leur base d\u2019imposition. A titre d\u2019illustration, le S\u00e9n\u00e9gal a mis en \u0153uvre l\u2019action 4 du projet BEPS<\/a> en introduisant en 2018 dans sa l\u00e9gislation interne une disposition fiscale visant \u00e0 limiter la d\u00e9ductibilit\u00e9 des int\u00e9r\u00eats vers\u00e9s sur les pr\u00eats entre soci\u00e9t\u00e9s appartenant \u00e0 un m\u00eame groupe \u00e0 15% de l\u2019EBITDA. Une telle mesure peut avoir un impact important dans le secteur minier<\/a>, o\u00f9 les emprunts peuvent \u00eatre colossaux.<\/p>\n La collaboration r\u00e9gionale offre des perspectives int\u00e9ressantes dans plusieurs domaines tels la mise en commun de ressources administratives souvent limit\u00e9es dans l\u2019analyse en laboratoire des minerais<\/a>, visant une certification internationale, \u00a0ou encore, la cr\u00e9ation d\u2019une base de donn\u00e9es r\u00e9gionale sur les co\u00fbts des soci\u00e9t\u00e9s mini\u00e8res qui permettrait aux administrations de disposer de meilleures donn\u00e9es comparables pour l\u2019analyse des prix de transfert.<\/p>\n De nombreux pays ont traditionnellement accord\u00e9 d\u2019importantes incitations fiscales aux projets miniers, sans v\u00e9ritablement analyser l\u2019efficacit\u00e9 et l\u2019efficience de ces mesures<\/a>. La tendance r\u00e9cente est \u00e0 la remise en cause des exon\u00e9rations les plus co\u00fbteuses. La C\u00f4te d\u2019Ivoire comme le S\u00e9n\u00e9gal ont r\u00e9cemment mis fin aux exon\u00e9rations d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices accord\u00e9es jusqu\u2019ici au secteur minier.<\/p>\n Au-del\u00e0 des formations r\u00e9gionales, IGF et l\u2019OCDE accompagnent les pays de la r\u00e9gion<\/a> dans le renforcement de leur cadre juridique et des capacit\u00e9s de mise en \u0153uvre de mesures de lutte contre l\u2019\u00e9rosion de leur base d\u2019imposition et les transferts de b\u00e9n\u00e9fices.<\/p>\n Pour plus d\u2019information, merci de contacter secretariat@igfmining.org<\/a> ou ctp.communications@oecd.org<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"** Fran\u00e7ais ci-dessous** West Africa is becoming an increasingly popular destination for mining-related investments. There has been a boom in research and exploitation of bauxite, gold, diamonds, iron ore, nickel, zinc and phosphate, as shown by the excitement in Cape Town last week during the annual Mining Indaba conference. Several West African states rely on… View Article<\/a>","protected":false},"author":1,"featured_media":2746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"footnotes":""},"categories":[1],"tags":[40],"class_list":["post-3245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-financial-benefits"],"acf":[],"yoast_head":"\nSpecialized Tax Auditors<\/strong><\/h4>\n
Undertaking BEPS Measures<\/strong><\/h4>\n
Regional Collaboration<\/strong><\/h4>\n
Questioning Tax Incentives<\/strong><\/h4>\n
\n\u00c9rosion des bases d\u2019imposition et transferts de b\u00e9n\u00e9fices dans le secteur minier en Afrique francophone<\/strong><\/h1>\n
<\/p>\nSp\u00e9cialisation des v\u00e9rificateurs fiscaux\u00a0<\/strong><\/h4>\n
Mise en \u0153uvre des mesures BEPS\u00a0<\/strong><\/h4>\n
Collaboration r\u00e9gionale\u00a0<\/strong><\/h4>\n
Remise en cause des incitations fiscales<\/strong><\/h4>\n