{"id":3256,"date":"2020-06-14T15:35:40","date_gmt":"2020-06-14T15:35:40","guid":{"rendered":"https:\/\/www.igfmining.org\/stage_new\/en-fr-webinar-qa-webinaire-questions-et-reponses-nouvelles-mesures-de-politique-fiscale-pour-le-secteur-minier-face-au-covid-19\/"},"modified":"2023-03-22T14:50:47","modified_gmt":"2023-03-22T14:50:47","slug":"webinaire-questions-et-reponses-nouvelles-mesures-de-politique-fiscale-pour-le-secteur-minier-face-au-covid-19","status":"publish","type":"post","link":"https:\/\/www.igfmining.org\/stage\/webinaire-questions-et-reponses-nouvelles-mesures-de-politique-fiscale-pour-le-secteur-minier-face-au-covid-19\/","title":{"rendered":"[EN\/FR] Webinar Q&#038;A\/Webinaire questions et r\u00e9ponses: Nouvelles mesures de politique fiscale pour le secteur minier face au COVID-19"},"content":{"rendered":"<p><img decoding=\"async\" class=\"alignright size-medium wp-image-3839\" src=\"https:\/\/www.igfmining.org\/stage\/wp-content\/uploads\/2022\/10\/IGF-covid-series-title_stacked-250x138-1.png\" alt=\"\" \/><a href=\"#French\">** Fran\u00e7ais ci-dessous**<\/a><\/p>\n<p>On May 26, 2020, ATAF and IGF hosted a French-language webinar dealing with mining tax policy responses to COVID-19. The panel members were Nara Monkam (ATAF) and Thomas Lassourd (IGF), as well as Lancin\u00e9 Kakoro, Deputy National Director of Taxation of the Republic of Guinea, and Martine Kouda, Director of Legislation and Litigation at the Directorate-General for Taxation of Burkina Faso. More than 100 participants actively participated in the webinar, and many questions could not be discussed in the time allotted. We have therefore returned to the main questions below, grouping them by topic where appropriate.<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/YwN9fd_Jajk\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><br \/>\n<span style=\"display: inline-block;\"><br \/>\n<div class=\"igf_btn my-4\"><a href=\"https:\/\/www.igfmining.org\/stage\/wp-content\/uploads\/2020\/06\/ATAF_IGF_Webinar_FR.pdf\" target=\"NEW\">French Presentation Slides<\/a><\/div><\/span><\/p>\n<h6>\u00a0<\/h6>\n<h6><strong>1. Is tax relief necessary for the mining sector, given that developing countries already receive limited tax revenues and have a wide range of priorities<\/strong><strong>?<\/strong><\/h6>\n<p>Indeed, the mining sector is less affected overall than other sectors such as tourism or hospitality and should therefore benefit from tax relief measures only when it proves necessary to maintain jobs, economic activity, and the entire value chain. And as one participant suggested, the priority should, in many cases, be the deferral of tax burdens rather than temporary exemptions.<\/p>\n<p>Context is everything. Countries whose mining sector is holding up despite the crisis can therefore opt not to provide sector-wide measures. Other countries, however, have experienced more adverse effects, such as Madagascar (based on an example described by a participant from that country) or other countries in southern Africa. In such cases, the recommendations provided in our <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-en.pdf\">ATAF-IGF guide<\/a>, such as deferment or waiver of payroll taxes, or accelerated payment of VAT refunds, may prove useful.<\/p>\n<h6><strong>2. On-site audits have been suspended in many countries in order to allow social distancing measures to continue. The resumption of physical tax audits is a matter of health measures specific to each country.<\/strong><\/h6>\n<p>IGF will shortly be publishing a practical guide to mergers and acquisitions dealing with the measures to be taken into consideration in the short term by states that wish to better control and enforce the indirect transfer of mining titles.<\/p>\n<p>If a country decides to require an increase in the government\u2019s equity stake in the mining project in exchange for granting tax exemptions, this represents a cash contribution that should generally not be limited by the mining code. If such a restriction applies, the state may undertake to resell the shares obtained beyond this limit, at their market value and after a period to be defined.<\/p>\n<h6><strong>3. How is it possible to speed up the payment of VAT refunds to export-oriented companies in the mining sector when doing so presents challenges in many countries, even outside the COVID-19 <\/strong><strong>crisis?<\/strong><\/h6>\n<p>For countries that are able to, IGF and ATAF recommend speeding up the payment of VAT refunds, either by using an escrow account or by redirecting tax revenues. Where this is impossible, temporary measures involving zero-rate VAT or specific exemptions can at least prevent a worsening of the problem, as indicated in <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-en.pdf\">the IGF-ATAF guide<\/a>.<\/p>\n<h6><strong>4. Clarification has been requested regarding the conditions for granting tax relief as well as the relevant abuse prevention measures. For example<\/strong><strong>:<\/strong><\/h6>\n<p>The risk of taxpayers abusing tax relief measures exists in the mining sector as elsewhere. For this reason, all measures must be clearly defined and involve sanctions in the event of abuse, as indicated in <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-en.pdf\">the guide<\/a>.<\/p>\n<p>Requests made by mining companies to reduce their community-level spending should be handled in the same way as any request for tax relief: the tax authorities should assess the company\u2019s economic situation, with the support of <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-en.pdf\">the ATAF-IGF guide<\/a>. It is nonetheless recommended that states maintain these obligations as a priority, and if necessary introduce relief measures through other tax instruments, in order to protect expenditures in favour of those who need them the most.<\/p>\n<p>To prepare for business after COVID-19, it is important to modernize the applicable transfer pricing rules and to require taxpayers to employ honest and transparent practices in this area. With more international cooperation, including the automatic exchange of information, states should be able to reduce the risks of aggressive tax planning. Moreover, all companies benefiting from state support should commit to respecting best practice in terms of <a href=\"https:\/\/www.oecd.org\/tax\/tax-global\/public-consultation-document-what-is-driving-tax-morale.pdf\">tax morale<\/a>, such as <a href=\"https:\/\/bteam.org\/our-thinking\/news\/responsible-tax\">the B Team standards<\/a>.<\/p>\n<h6><strong>5. Transparency and accountability are important characteristics of public action in the field of taxation.<\/strong><\/h6>\n<p>Several participants recommended that transparency measures should accompany any tax deferral or relief granted to mining companies, to enable the tracking of the measures and also to prevent abuse of the system in real time, rather than having to wait one or two years for the Extractive Industries Transparency Initiative (EITI) to publish data. It should be noted that the administrations themselves face challenges in data collection due to the virus control measures in place, as pointed out by Martine Kouda of the Directorate-General for Taxation of Burkina Faso, which is currently collecting first-trimester data. These challenges have also been <a href=\"https:\/\/blogs.imf.org\/2020\/05\/26\/keeping-economic-data-flowing-during-covid-19\/\">highlighted recently by the IMF<\/a>.<\/p>\n<h6><strong>6. How can the latest developments in gold prices be explained?<\/strong><\/h6>\n<p>They are the result of <a href=\"https:\/\/www.lesechos.fr\/finance-marches\/marches-financiers\/coronavirus-lappetit-phenomenal-des-investisseurs-pour-lor-1199811\">increased demand<\/a> on the part of investors seeking a safe haven during the economic crisis, despite lower demand for gold in the jewellery sector. Production disturbances at several gold mines have also reduced supply and thus contributed to price increases.<\/p>\n<h6><strong>7. Should the taxation regime of the mining sector be reviewed, especially in relation to the increase in the price of gold?<\/strong><\/h6>\n<p>The current situation is not generally conducive to a review of the taxation regime, which should be a consultative reform based on in-depth analyses. It is preferable to wait until the pandemic is over before considering the introduction of a tax on superprofits or a variable royalty rate.<\/p>\n<p>On the other hand, many countries in which mining companies have benefited from soaring gold prices have granted substantial exemptions in the past, especially for income taxes. Depending on the context and the commodity involved, the current situation could warrant a review of these provisions, on the basis of maintaining the economic balance of contracts, and the significant, unpredictable impact of the pandemic.<\/p>\n<h6><strong>8. Many questions have arisen concerning the impact of contract terms, especially the stabilization and <em>force majeure<\/em> clauses found in mining contracts<\/strong>. Below are some thoughts on this issue:<\/h6>\n<p>Stabilization clauses should not prevent measures to postpone or reduce the tax obligations of mining companies, because these measures are favourable to these companies. Most stabilization clauses offer investors the choice of adopting a common-law regime that is more favourable to them than the conventional regime.<\/p>\n<p>On the contrary, any measure that aims to increase the tax burden on mining companies runs the risk of being blocked by a stabilization clause in the taxation regime. This is the reason why such a measure should be subject to prior consultation with the mining companies and to in-depth analyses by the administration, and should also receive strong political support. Otherwise, there will be a high risk of recourse to arbitration. In light of this risk, IISD and other organizations <a href=\"https:\/\/www.iisd.org\/library\/covid-19-support-litigation\">are calling for a temporary suspension of the arbitration measures<\/a> provided for in bilateral investment treaties, but the international community has not taken any decision yet.<\/p>\n<p><em>Force majeure<\/em> clauses can be used by mining companies in the event that their activities are significantly disturbed, in order to justify non-compliance with their contractual obligations, but they can also be used by states to justify the use of health, economic, or even tax-related measures linked to the management of the pandemic. For more information on this topic, please refer to <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/force-majeure-covid-19-en.pdf\">this IGF brief<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignright size-medium wp-image-3839\" src=\"https:\/\/www.igfmining.org\/stage\/wp-content\/uploads\/2022\/10\/IGF-covid-series-title_stacked-250x138-1.png\" alt=\"\" \/><a id=\"French\"><\/a>Le 26 mai 2020, l\u2019ATAF et l\u2019IGF ont organis\u00e9 un webinaire sur le th\u00e8me des nouvelles mesures de politique fiscale pour le secteur minier face au COVID-19. Le panel \u00e9tait compos\u00e9 de Nara Monkam (ATAF) et Thomas Lassourd (IGF), ainsi que Lancin\u00e9 Kakoro, Directeur National Adjoint des Imp\u00f4ts de la R\u00e9publique de Guin\u00e9e, et Martine Kouda, Directrice de la l\u00e9gislation et du contentieux \u00e0 la DGI du Burkina Faso. Plus de 100 participants ont activement particip\u00e9 au webinaire, et de nombreuses questions n\u2019ont pas pu \u00eatre discut\u00e9es pendant le temps imparti. Nous revenons donc ici sur les principales questions pos\u00e9es, regroup\u00e9es par th\u00e8me lorsque cela est pertinent.<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/YwN9fd_Jajk\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><br \/>\n<span style=\"display: inline-block;\"><br \/>\n<div class=\"igf_btn my-4\"><a href=\"https:\/\/www.igfmining.org\/stage\/wp-content\/uploads\/2020\/06\/ATAF_IGF_Webinar_FR.pdf\" target=\"NEW\">Pr\u00e9sentation webinaire<\/a><\/div><\/span><\/p>\n<h6><strong>1. Est-il n\u00e9cessaire d\u2019apporter des all\u00e8gements fiscaux au secteur minier, compte tenu des recettes fiscales d\u00e9j\u00e0 limit\u00e9es des pays en d\u00e9veloppement, et de leurs multiples priorit\u00e9s<\/strong><strong>?<\/strong><\/h6>\n<p>Effectivement, le secteur minier est globalement moins touch\u00e9 que d\u2019autres secteurs tels que le tourisme ou la restauration et ne devrait donc b\u00e9n\u00e9ficier de mesures d\u2019all\u00e8gement fiscal que lorsque cela s\u2019av\u00e8re n\u00e9cessaire pour maintenir les emplois, l\u2019activit\u00e9 et l\u2019ensemble de la cha\u00eene de valeur. Et comme l\u2019a sugg\u00e9r\u00e9 un participant, dans de nombreux cas la priorit\u00e9 devrait \u00eatre le report plut\u00f4t que l\u2019exon\u00e9ration temporaire de charges fiscales.<\/p>\n<p>Le contexte est essentiel. Les pays dont le secteur minier se maintient en d\u00e9pit de la crise peuvent ainsi choisir de n\u2019accorder aucune mesure sectorielle. Pour d\u2019autres, les dommages peuvent \u00eatre importants, comme \u00e0 Madagascar d\u2019apr\u00e8s un exemple d\u00e9crit par un participant de ce pays, ou dans d\u2019autres pays d\u2019Afrique australe. Pour de tels cas de figure, les recommandations de notre <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-fr.pdf\">guide ATAF-IGF<\/a> peuvent s\u2019av\u00e9rer utiles, par exemple les reports ou exon\u00e9rations de charges sociales, ou encore les remboursements acc\u00e9l\u00e9r\u00e9s des cr\u00e9dits de TVA.<\/p>\n<h6><strong>2. Des pr\u00e9cisions sur les mesures fiscales recommand\u00e9es par l\u2019IGF et l\u2019ATAF ont \u00e9t\u00e9 demand\u00e9es, par exemple:<\/strong><\/h6>\n<p>Les contr\u00f4les sur place ont \u00e9t\u00e9 suspendus dans de nombreux pays, afin de permettre le maintien des mesures de distanciation sociale. La reprise des contr\u00f4les fiscaux sur place rel\u00e8ve des mesures sanitaires propres \u00e0 chaque pays.<\/p>\n<p>L\u2019IGF publiera prochainement un guide pratique en lien avec les fusions et acquisitions sur les mesures \u00e0 prendre en compte \u00e0 court terme pour que les \u00c9tats puissent mieux contr\u00f4ler et imposer les transferts indirects de titres miniers.<\/p>\n<p>Si un pays d\u00e9cide d\u2019accorder un all\u00e8gement fiscal en contrepartie d\u2019une augmentation de la participation de l\u2019\u00c9tat dans le projet minier, il s\u2019agit d\u2019une participation en num\u00e9raire, qui ne devrait pas \u00eatre limit\u00e9e par le code minier, en r\u00e8gle g\u00e9n\u00e9rale. Si cette limite s\u2019applique, l\u2019\u00c9tat peut s\u2019engager \u00e0 revendre, apr\u00e8s une dur\u00e9e \u00e0 d\u00e9finir, les parts obtenues au-del\u00e0 de cette limite, \u00e0 leur valeur de march\u00e9.<\/p>\n<h6><strong>3. Comment acc\u00e9l\u00e9rer le remboursement des cr\u00e9dits de TVA aux entreprises exportatrices du secteur minier, alors que cela pose des difficult\u00e9s dans de nombreux pays, m\u00eame en dehors de la crise du COVID-19<\/strong><strong>?<\/strong><\/h6>\n<p>Pour les pays qui le peuvent, l\u2019IGF et l\u2019ATAF recommandent en effet d\u2019acc\u00e9l\u00e9rer le remboursement des cr\u00e9dits de TVA, soit \u00e0 travers l\u2019utilisation d\u2019un compte s\u00e9questre, soit par la redirection des recettes fiscales. Lorsque cela est impossible, des mesures temporaires de TVA \u00e0 taux 0% ou d\u2019exon\u00e9rations sp\u00e9cifiques peuvent au moins pr\u00e9venir l\u2019aggravation du probl\u00e8me, comme indiqu\u00e9 dans <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-fr.pdf\">le guide<\/a>.<\/p>\n<h6><strong>4. Des pr\u00e9cisions sur les conditionnalit\u00e9s et les mesures de pr\u00e9vention d\u2019abus des all\u00e8gements fiscaux ont \u00e9t\u00e9 demand\u00e9es, par exemple<\/strong><strong>:<\/strong><\/h6>\n<p>Le risque que les contribuables abusent des mesures d\u2019all\u00e8gement fiscal existe dans le secteur minier comme ailleurs. C\u2019est pour cela que toutes les mesures doivent \u00eatre clairement d\u00e9finies et comporter des sanctions en cas d\u2019abus, comme indiqu\u00e9 dans <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-fr.pdf\">le guide<\/a>.<\/p>\n<p>Les demandes des soci\u00e9t\u00e9s mini\u00e8res pour r\u00e9duire leurs d\u00e9penses au niveau communautaire devraient \u00eatre trait\u00e9es de la m\u00eame fa\u00e7on que toute demande d\u2019all\u00e8gements fiscaux\u00a0: l\u2019administration fiscale devrait \u00e9valuer la situation \u00e9conomique de la soci\u00e9t\u00e9, en s\u2019appuyant sur <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/mining-tax-policy-covid-19-fr.pdf\">le guide ATAF-IGF<\/a>. Toutefois, il est recommand\u00e9 aux \u00c9tats de maintenir ces obligations en priorit\u00e9, et si n\u00e9cessaire d\u2019apporter des mesures d\u2019all\u00e9gement sur d\u2019autres instruments fiscaux, afin de prot\u00e9ger les d\u00e9penses en faveur des plus d\u00e9munis.<\/p>\n<p>Pour pr\u00e9parer l\u2019apr\u00e8s-COVID-19, il est important de moderniser les r\u00e8gles applicables sur les prix des transferts, et d\u2019imposer aux contribuables des pratiques honn\u00eates et transparentes en la mati\u00e8re. Avec davantage de coop\u00e9ration internationale, notamment l\u2019\u00e9change automatique d\u2019informations, les \u00c9tats devraient \u00eatre en mesure de r\u00e9duire les risques de planification fiscale abusive. Et toutes les entreprises qui b\u00e9n\u00e9ficient d\u2019un soutien de l\u2019\u00c9tat devraient s\u2019engager \u00e0 respecter les meilleures pratiques en termes de <a href=\"https:\/\/www.oecd.org\/fr\/fiscalite\/fiscalite-internationale\/document-de-consultation-publique-quels-sont-les-determinants-du-civisme-fiscal.pdf\">civisme fiscal<\/a>, telles que <a href=\"https:\/\/bteam.org\/our-thinking\/news\/responsible-tax\">les standards de la B-Team<\/a>.<\/p>\n<h6><strong>5. La transparence et la responsabilit\u00e9 sont des caract\u00e9ristiques importantes de l\u2019action publique dans le domaine fiscal.<\/strong><\/h6>\n<p>Plusieurs participants ont recommand\u00e9 des mesures de transparence accompagnant tout report ou all\u00e9gement fiscal accord\u00e9 aux soci\u00e9t\u00e9s mini\u00e8res, afin de pouvoir suivre ces mesures et pr\u00e9venir les abus en temps r\u00e9el, plut\u00f4t que de devoir attendre la publication de donn\u00e9es par l\u2019ITIE suite \u00e0 un d\u00e9lai d\u2019un ou deux ans. Notons que les administrations elles-m\u00eames font face \u00e0 des d\u00e9fis dans la collecte des donn\u00e9es en raison des mesures de pr\u00e9vention du virus, comme l\u2019a not\u00e9 Martine Kouda de la DGI du Burkina Faso, dont les services sont actuellement en phase de collecte des donn\u00e9es du premier trimestre. Ces d\u00e9fis ont \u00e9galement \u00e9t\u00e9 <a href=\"https:\/\/www.imf.org\/fr\/News\/Articles\/2020\/05\/26\/blog-keeping-economic-data-flowing-during-covid-19\">relev\u00e9s r\u00e9cemment par le FMI<\/a>.<\/p>\n<h6><strong>6. Comment expliquer l\u2019\u00e9volution r\u00e9cente du prix de l\u2019or?<\/strong><\/h6>\n<p>C\u2019est le r\u00e9sultat d\u2019une <a href=\"https:\/\/www.lesechos.fr\/finance-marches\/marches-financiers\/coronavirus-lappetit-phenomenal-des-investisseurs-pour-lor-1199811\">demande en hausse<\/a> des investisseurs en qu\u00eate de valeur refuge pendant la crise \u00e9conomique, et ce malgr\u00e9 la baisse de la demande en or dans la joaillerie. Les perturbations dans la production de plusieurs mines d\u2019or ont \u00e9galement r\u00e9duit l\u2019offre, contribuant \u00e0 l\u2019augmentation des prix.<\/p>\n<h6><strong>7. Faut-il r\u00e9viser le r\u00e9gime fiscal du secteur minier, notamment en lien avec la question de l\u2019augmentation du prix de l\u2019or ?<\/strong><\/h6>\n<p>La situation actuelle n\u2019est pas globalement propice \u00e0 une r\u00e9vision du r\u00e9gime fiscal, qui devrait \u00eatre une r\u00e9forme consultative et bas\u00e9e sur des analyses approfondies. Il est pr\u00e9f\u00e9rable d\u2019attendre la fin de la pand\u00e9mie pour envisager l\u2019introduction d\u2019un imp\u00f4t sur les superprofits ou une redevance \u00e0 taux variable.<\/p>\n<p>En revanche, de nombreux pays dans lesquels les entreprises mini\u00e8res b\u00e9n\u00e9ficient de l\u2019envol\u00e9e du prix de l\u2019or ont accord\u00e9 dans le pass\u00e9 des exon\u00e9rations importantes, notamment de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. En fonction du contexte et des produits miniers concern\u00e9s, la situation actuelle pourrait justifier une r\u00e9vision de ces dispositions, sur la base de l\u2019\u00e9quilibre \u00e9conomique des contrats et de l\u2019impact majeur et impr\u00e9visible de la pand\u00e9mie.<\/p>\n<h6><strong>8. De nombreuses questions ont \u00e9t\u00e9 soulev\u00e9es sur l\u2019impact des clauses contractuelles, notamment les clauses de stabilisation et de force majeure que l\u2019on retrouve dans les contrats miniers<\/strong>. Quelques r\u00e9flexions ci-dessous:<\/h6>\n<p>Les clauses de stabilisation ne devraient pas emp\u00eacher les mesures de report ou d\u2019all\u00e8gement des obligations fiscales des soci\u00e9t\u00e9s mini\u00e8res, car ces mesures leur sont favorables. La plupart des clauses de stabilisation offrent le choix aux investisseurs d\u2019adopter un r\u00e9gime de droit commun qui leur est plus favorable que le r\u00e9gime conventionnel.<\/p>\n<p>Toute mesure qui au contraire vise \u00e0 alourdir les charges fiscales des soci\u00e9t\u00e9s mini\u00e8res risque d\u2019\u00eatre bloqu\u00e9e par une clause de stabilisation du r\u00e9gime fiscal. C\u2019est pourquoi ce type de mesure devrait faire l\u2019objet d\u2019une consultation pr\u00e9alable avec les soci\u00e9t\u00e9s mini\u00e8res et d\u2019analyses approfondies de la part de l\u2019administration, et devrait aussi b\u00e9n\u00e9ficier d\u2019un fort soutien politique. Dans le cas contraire, le risque de recours \u00e0 l\u2019arbitrage est important. L\u2019IISD et d\u2019autres organisations <a href=\"https:\/\/www.iisd.org\/library\/covid-19-support-litigation\">appellent \u00e0 une suspension temporaire des mesures d\u2019arbitrage<\/a> pr\u00e9vues dans les trait\u00e9s bilat\u00e9raux d\u2019investissement.<\/p>\n<p>Les clauses de force majeure peuvent \u00eatre utilis\u00e9es par les soci\u00e9t\u00e9s mini\u00e8res en cas de perturbation importante de leurs activit\u00e9s, pour justifier les manquements \u00e0 leurs obligations contractuelles, mais elles peuvent aussi \u00eatre utilis\u00e9es par les \u00c9tats pour justifier des mesures d\u2019ordre sanitaire, \u00e9conomique, voire fiscal, li\u00e9es \u00e0 la gestion de la pand\u00e9mie. Sur ce sujet, lire ce <a href=\"https:\/\/www.iisd.org\/sites\/default\/files\/publications\/force-majeure-covid-19-fr.pdf\">briefing de<\/a> l\u2019IGF.<\/p>\n","protected":false},"excerpt":{"rendered":"Responses to participant questions raised during our French-language webinar: Mining Tax Policy Responses to COVID-19.","protected":false},"author":1,"featured_media":1335,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"footnotes":""},"categories":[1],"tags":[41,40],"class_list":["post-3256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-covid","tag-financial-benefits"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[EN\/FR] Webinar Q&#038;A\/Webinaire questions et r\u00e9ponses: Nouvelles mesures de politique 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