{"id":3258,"date":"2020-06-25T22:12:22","date_gmt":"2020-06-25T22:12:22","guid":{"rendered":"https:\/\/www.igfmining.org\/stage_new\/en-es-webinar-qa-preguntas-y-respuestas-respuestas-de-politica-y-administracion-tributaria-minera-en-tiempo-de-crisis\/"},"modified":"2023-03-22T14:50:29","modified_gmt":"2023-03-22T14:50:29","slug":"webinar-qa-preguntas-y-respuestas-respuestas-de-politica-y-administracion-tributaria-minera-en-tiempo-de-crisis","status":"publish","type":"post","link":"https:\/\/www.igfmining.org\/stage\/webinar-qa-preguntas-y-respuestas-respuestas-de-politica-y-administracion-tributaria-minera-en-tiempo-de-crisis\/","title":{"rendered":"[EN\/ES] Webinar Q&#038;A\/Preguntas y Respuestas: Respuestas de Pol\u00edtica y Administraci\u00f3n Tributaria Minera en Tiempo de Crisis"},"content":{"rendered":"<p><em><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=\"#Spanish\">**Espa\u00f1ol a seguir**\u00a0<\/a><\/em><\/p>\n<p>On May 29, 2020, IGF and CIAT held a webinar on Mining Tax Policy and Administrative Responses to COVID-19. The panel was composed of Gonzalo Isa\u00e1c Arias of CIAT and Jaqueline Taquiri of IGF. Speakers from Chile, Peru, and Colombia all contributed. More than 150 participants joined the webinar and several questions were left unanswered. In light of this, IGF and CIAT are jointly publishing some answers, dividing them between those related to mining tax policy and mining tax administration.<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/1XiBemlNxF4\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h3>Mining Tax Policy Measures<\/h3>\n<h6>1. What are the main measures implemented by Chile to support large-, medium-, and small-scale mining in Chile as a result of COVID-19?<\/h6>\n<p>COVID-19 has mainly affected the ability of mining to provide tax revenues for the Chilean treasury. The fall in copper price from USD 2.85\/lb pre-COVID-19 to USD 2.73\/lb post-COVID-19 represents a significant impact on Chile&#8217;s income from copper, which will drop by USD 704 million from 2019 to 2020. At the moment, no fiscal measures have been taken that are aimed only at large-scale mining. Various measures have been taken, however, that are aimed at all productive sectors, such as the 3-month postponement of value-added tax (VAT) and the early repayment of income tax for small and medium-sized enterprises. Also, through ENAMI (a mining promotion and processing company), the copper-price stabilization fund has been activated since the beginning of the pandemic, which has enabled Chile to pay small mining producers an average of USD 2.65\/lb for metal produced during March and April, regardless of the lower international copper price and the effects of the coronavirus emergency.<\/p>\n<h6>2. What are the main measures implemented in Peru to support mining as a result of COVID-19? Should the government be taking measures to support its mining sector in the near future?<\/h6>\n<p>The Government of Peru has not taken any measures specific to the mining sector. It has, however, taken a range of tax-relief and economic-recovery measures that could be applied to mining taxpayers if they meet the requirements and conditions set by the regulations. The tax-relief measures include extending the term for loss carry forwards from 4 to 5 years; reducing or suspending payments on account, subject to various conditions, from April to June 2020; the ability to postpone tax debts and pay them in installments; and accelerated depreciation for certain fixed assets. The economic recovery measures include the extension and expansion of the Special Scheme for Early Recovery of VAT (for taxpayers with incomes up to USD 2.9 million); the Reactivate Peru program (a guarantee granted to companies requiring working capital, with a fund of USD 18 billion); and funds for micro, small, and medium enterprises.<\/p>\n<h6>3. What are the main measures implemented in Colombia to support mining as a result of COVID-19? What stages of the mining value chain would the measures cover?<\/h6>\n<p>Colombia is facing a sharp drop in the price of hydrocarbons, and that is why it is looking at minerals like gold for economic recovery post-COVID-19. No measures specifically for the extractive sector have been taken in Colombia, but some of the provisions made for all industries could apply to mining. For example, the accelerated repayment of positive VAT balances is of particular importance for mining. The Ministry of Mines and Energy, however, believes that taking relief measures for the extractive sector should be evaluated in two ways. First, fiscal support could be granted to businesses by reducing self-withholding tariffs on crude exports or decreases in income tax payments on account for 2020 in proportion to reductions in income. As a second option, measures that directly encourage investment are important, specifically, those that postpone the implementation of investment obligations contained in mining contracts.<\/p>\n<h6>4. What is the private sector&#8217;s view of the measures taken by the Peruvian government in response to COVID-19?<\/h6>\n<p>The provisions implemented by the Peruvian government have been very well received by the private sector, despite no arrangements having been made specifically for mining. While the reduction in the overdue interest rate from 14.4% to 12% is considered as a positive, some say the rate remains high and would like a further reduction in the current circumstances. One positive response has been that the Special Scheme for Early Recovery of VAT has been expanded to promote the acquisition of capital goods, providing companies with cash flow during the construction phase. While the scheme for the accelerated depreciation of fixed assets is welcome, it does have an exclusion that could affect mining companies, since it excludes investments falling under the Tax Stability Agreements (CET) from the scope of this benefit; this includes those investments for which the period of stability (before the investment is completed) has not begun. As the speaker sees it, those mining companies that have already implemented the CET but have not yet begun the tax stability period should not be excluded from the accelerated depreciation benefit, as this is a breach of equality before the law.<\/p>\n<h6>5. Given the differences between mining companies and those in other sectors (number of employees, company size, number of operations with related parties, etc.), why did governments like those of Chile and Peru decide to treat mining companies in the same way as other companies?<\/h6>\n<p>The governments of Chile and Peru have not given express reasons why they did not decide to grant specific tax reliefs to large-scale mining companies. This fiscal policy decision could be due to the existence of mining tax schemes in these countries that automatically adapt to economic circumstances, that is, mining tax schemes that respond to low or high prices, including tax on operating profit, for example, within the list of tax instruments.<\/p>\n<h3>Mining Tax Administration Measures<\/h3>\n<h6>\u00a06. What comments are there on the temporary suspension, because of the crisis, of the so-called &#8220;sixth method&#8221; to record and reflect commodity prices?<\/h6>\n<p>If the sixth method is considered within the regulations as a means of achieving the principle of free competition, it should not be suspended. As it is designed, the sixth method in that country would make it possible to achieve the principle without affecting businesses that operate with related parties, as they are treated as though operating with independent parties. If the sixth method is considered to be a measure that is only applied to address misconduct, neither should it cease to be applied, as it would operate as an anti-abuse measure. So as to not be left in limbo (with one foot in the General Principle and the other in an anti-abuse measure), we recommend that the sixth method be targeted from its conception as an anti-abuse measure. If there is no abuse, then the General Principle and its methods are applied, leaving the sixth method as an exceptional measure for use in previously defined risk situations.<\/p>\n<h6>7. In connection with the planning strategy for large enterprises in the mining sector, what do you think about adjustment by geographic area and attribution to the parent company of the risks that they take in starting their operations in developing countries? We have seen that some of these countries may suffer from insecurity, more-extreme economic cycles, political instability, and less access to tax treaties. How should these risks be attributed or addressed?<\/h6>\n<p>CIAT developed a set of recommendations for monitoring transfer pricing, published in 2019\u2014<em>The Cocktail\u2014<\/em>whose Ingredient 2 discusses the importance of implementing adjustments for differences in geographic markets. The document proposes three options and recommends, on the grounds of simplicity, &#8220;adjusting country risk to working capital.&#8221; These adjustments have their pros and cons, but we believe that they are to be recommended, especially in these times when country risks\u2014external to those of the company itself\u2014significantly affect operations.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n<h6>8. What opportunities are there for collaboration between tax administrations under the new COVID-19 context?<\/h6>\n<p>The opportunities are the same as those before COVID-19, the greatest difference being the extreme need to maintain tax revenues from those companies that generate taxable income. Companies carrying out significant international operations often provide a good part of the country&#8217;s tax revenues, making intensive checks on international information more than necessary. Furthermore, one way of increasing the efficiency and consistency of analysis while avoiding the generation of higher compliance costs to taxpayers could be the coordination of simultaneous or joint audits. The innovation could be the intensive use of virtual communication tools, including for the conduct of interviews within the context of audits abroad\u2014on condition that regulations allow this\u2014or discussions on the behaviour of economic sectors to identify transcendent risks that need to be addressed. The digital economy is a growth sector in the current context, where the exchange of international information is key to generating control.<\/p>\n<h6>9. What are the main concerns of tax administrations in mineral-rich countries in a post-COVID-19 scenario?<\/h6>\n<p>The main concern is levying resources taxes where taxable income is generated. It sounds obvious, but right now, reducing the large gaps that the regions have historically maintained\u2014especially on income tax\u2014is a challenge. The scenario has changed, and we have to learn it anew and discern winners from losers. At the country level, we understand that the interests that affect the work of tax administrations are related to maintaining and attracting foreign direct investment.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a>The <em><a href=\"https:\/\/www.ciat.org\/Biblioteca\/Estudios\/2019_cocktail_TP_ciat_giz.pdf\">Cocktail of Measures for the Control of Harmful Transfer Pricing Manipulation, Focused Within the Context of Low Income and Developing Countries<\/a><\/em> expressly states that &#8220;To identify if the conditions of the comparable differ from that of the tested party, we can rely on macroeconomic indicators. These show the profitability indicators in the capital markets of the territories or economies, as well as the differential in the rate of return, which is commonly known as a country risk rate or country risk spread.&#8221;<\/p>\n<hr \/>\n<h1><a id=\"Spanish\"><\/a>Webinar Preguntas y Respuestas: Respuestas de Pol\u00edtica y Administraci\u00f3n Tributaria Minera en Tiempo de Crisis<\/h1>\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=\"\" \/>El 29 de mayo del 2020, el IGF y el CIAT llevaron a cabo una teleconferencia sobre las Medidas de Pol\u00edtica y Administraci\u00f3n Tributaria tomadas por gobiernos ricos en recursos minerales en respuesta al COVID-19. El panel estuvo compuesto por Gonzalo Isa\u00e1c Arias del CIAT y Jaqueline Taquiri del IGF. Contamos con la participaci\u00f3n de ponentes de Chile, Per\u00fa, y Colombia. M\u00e1s de 150 participantes se unieron al webinar y varias preguntas quedaron sin responder. En ese sentido, IGF y CIAT publican conjuntamente algunas respuestas dividi\u00e9ndolas entre aquellas relacionadas a la pol\u00edtica tributaria minera y administraci\u00f3n tributaria minera.<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/1XiBemlNxF4\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h3>Medidas de Pol\u00edtica Fiscal<\/h3>\n<h6>1. \u00bfCu\u00e1les son las principales medidas implementadas por Chile en favor de la miner\u00eda a larga, mediana y peque\u00f1a escala a consecuencia del COVID19?<\/h6>\n<p>El COVID19 ha afectado principalmente la capacidad de la miner\u00eda de aportar ingresos fiscales al fisco chileno. La disminuci\u00f3n del precio del cobre de 285 C US\/lb pre-COVID19 a 273 C USD\/lb post-COVID19 representar\u00e1 un impacto importante sobre los ingresos provenientes del cobre para Chile los cuales disminuir\u00edan para el 2020 en USD 704 MM en comparaci\u00f3n al 2019. Al momento, no se han tomado medidas fiscales dirigidas \u00fanicamente a la gran miner\u00eda. Se han tomado, sin embargo, diferentes medidas dirigidas a todos los sectores productivos como la postergaci\u00f3n de IVA por 3 meses y la devoluci\u00f3n anticipada del Impuesto a la Renta para las Pymes. Asimismo, a trav\u00e9s de ENAMI (empresa minera de fomento y transformaci\u00f3n), desde el inicio de la pandemia, se ha activado el fondo de estabilizaci\u00f3n del precio del cobre lo que le ha permitido a Chile pagar a los peque\u00f1os mineros productores en promedio durante marzo y abril USD 2,65 la libra por metal producido, independientemente del menor precio internacional del cobre y de los efectos de la emergencia por coronavirus.<\/p>\n<h6>2. \u00bfCu\u00e1les son las principales medidas implementadas por Per\u00fa en favor de la miner\u00eda a consecuencia del COVID19? \u00bfEl gobierno debiera tomar medidas a favor de su sector minero en el futuro cercano?<\/h6>\n<p>El gobierno peruano no ha aplicado medidas espec\u00edficas para el sector minero. Sin embargo, se han tomado diversas medidas de alivio fiscal y de reactivaci\u00f3n econ\u00f3mica que podr\u00edan ser de aplicaci\u00f3n a los contribuyentes mineros en cuanto cumplan con los requisitos y condiciones establecidos por la norma. Entre las medidas de alivio fiscal se encuentran la ampliaci\u00f3n del plazo del arrastre de p\u00e9rdidas de 4 a 5 a\u00f1os; la reducci\u00f3n o suspensi\u00f3n de pagos a cuenta bajo diversas condiciones de abril a junio de 2020; el aplazamiento y fraccionamiento de deudas tributarias y la depreciaci\u00f3n acelerada para ciertos bienes del activo fijo. Entre las medidas de reactivaci\u00f3n econ\u00f3mica se encuentran la pr\u00f3rroga y ampliaci\u00f3n del R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada del IVA (para contribuyentes con ingresos de hasta USD 2.9 millones); el Programa Reactiva Per\u00fa (Garant\u00eda otorgada a empresas que requieran capital de trabajo cuyo fondo asciende a USD 18 mil millones); y, fondos para micros, peque\u00f1as y medianas empresas.<\/p>\n<h6>3. \u00bfCu\u00e1les son las principales medidas implementadas por Colombia en favor de la miner\u00eda a consecuencia del COVID19? \u00bfQu\u00e9 etapas de la cadena de valor de la miner\u00eda cubrir\u00edan las medidas adoptadas?<\/h6>\n<p>Colombia se encuentra enfrentando una ca\u00edda abrupta del precio de los hidrocarburos, por lo que est\u00e1 mirando a minerales como el oro para la recuperaci\u00f3n econ\u00f3mica post-COVID19. En Colombia no se han establecidos medida particulares aplicables a la industria extractiva, sin embargo, algunas de las disposiciones aplicables a todas las industrias podr\u00edan ser aplicables a la miner\u00eda. Por ejemplo, la aceleraci\u00f3n de la devoluci\u00f3n de los saldos a favor del IVA es de particular importancia para la miner\u00eda. El Ministerio de Minas y Energ\u00eda, sin embargo, considera que se evalu\u00e9 la expedici\u00f3n de medidas de alivio para el sector extractivo en dos sentidos. En primer lugar, otorgando caja fiscal a las empresas a trav\u00e9s de la disminuci\u00f3n de tarifas de autorretenci\u00f3n a las exportaciones de crudo o disminuciones de los anticipos de Impuesto a la Renta del 2020 proporcionales a las disminuciones de los ingresos. En segundo lugar, son importantes aquellas medidas que incentiven directamente las inversiones, principalmente el aplazamiento para el cumplimiento de las obligaciones de inversiones contenidas en los contratos mineros.<\/p>\n<h6>4. \u00bfCu\u00e1l es el punto de vista del sector privado minero respecto a las medidas tomadas por el gobierno peruano frente al COVID19?<\/h6>\n<p>Las disposiciones implementadas por el gobierno peruano han sido muy bien recibidas por el sector privado, a pesar de no haber existido normas espec\u00edficas aplicables a la miner\u00eda. Si bien se considera positiva la reducci\u00f3n de la tasa de inter\u00e9s moratorio de 14.4% a 12%, desde el punto de vista del ponente la tasa de inter\u00e9s sigue siendo alta y sugiere se considere una baja adicional dada la coyuntura. Una norma positiva es que se ha ampliado el r\u00e9gimen de recuperaci\u00f3n anticipada del IVA para promover la adquisici\u00f3n de bienes de capital dotando a las empresas de flujos de caja durante la etapa de construcci\u00f3n. Si bien el r\u00e9gimen de depreciaci\u00f3n acelerada para bienes del activo fijo es bienvenido, tiene una exclusi\u00f3n que podr\u00eda afectar a las empresas mineras, ya que la norma excluye de los alcances de este beneficio a las inversiones que est\u00e9n comprendidas en Convenios de Estabilidad Tributaria (CET), lo cual incluye aquellas inversiones respecto de las cuales no se ha iniciado el plazo de la estabilidad (antes de que la inversi\u00f3n sea concluida). A modo de ver del ponente, no deber\u00eda existir exclusi\u00f3n del beneficio de depreciaci\u00f3n acelerada a aquellas empresas mineras que ya celebraron el CET, pero aun no comienzan con el plazo de estabilidad puesto que ello vulnera la igualdad ante la Ley.<\/p>\n<h6>5. Dada las diferencias entre empresas mineras y empresas en otros sectores (n\u00famero de empleados, el tama\u00f1o de la empresa, el n\u00famero de operaciones con relacionadas, etc.) \u00bfPor qu\u00e9 razones gobiernos como Chile y Per\u00fa llegaron a la decisi\u00f3n de darle el mismo tratamiento a las mineras que al resto de las empresas?<\/h6>\n<p>Los gobiernos de Chile o Per\u00fa no han mencionado expresamente la raz\u00f3n por la cual no han decidido otorgar alivios fiscales espec\u00edficos a las empresas de la gran miner\u00eda. Esta decisi\u00f3n de pol\u00edtica fiscal podr\u00eda deberse a existencia de reg\u00edmenes fiscales mineros en estos pa\u00edses que autom\u00e1ticamente se adaptan a las circunstancias econ\u00f3micas, esto es, sistemas fiscales mineros que responden a las bajas o altas de precios incluyendo dentro de la lista de instrumentos fiscales a impuestos aplicados sobre la utilidad operativa, por ejemplo.<\/p>\n<h3><strong>Medidas de Administraci\u00f3n Tributaria<\/strong><\/h3>\n<h6>6. \u00bfCu\u00e1les ser\u00edan los comentarios sobre la suspensi\u00f3n temporal del enfoque del denominado Sexto M\u00e9todo producto de la crisis?<\/h6>\n<p>Si el Sexto M\u00e9todo es considerado en la norma como una forma de alcanzar el Principio de Libre Competencia, no deber\u00eda ser suspendido; entendiendo que tal como esta dise\u00f1ado el Sexto M\u00e9todo en dicho pa\u00eds permitir\u00eda alcanzar el Principio sin afectar a empresas que operan con vinculadas, al ser tratadas como si operaran con partes independientes. Si el Sexto M\u00e9todo es considerado como una medida que solo se aplica para atender comportamientos indebidos, tampoco deber\u00eda dejar de aplicarse la medida; debido a que operar\u00eda como medida anti-abuso. Para no quedar en el limbo (con un pie en el Principio General y otro en una medida anti-abuso), recomendamos que el Sexto M\u00e9todo sea planteado desde su concepci\u00f3n como una medida anti-abuso. Si no existe abuso, se aplica el Principio General y sus m\u00e9todos, siendo el Sexto M\u00e9todo una medida de excepci\u00f3n ante situaciones de riesgo previamente definidas.<\/p>\n<h6>7. En relaci\u00f3n con la estrategia de planeamiento de las empresas grandes en el sector minero \u00bfQu\u00e9 opinas sobre el ajuste por \u00e1rea geogr\u00e1fica, y la atribuci\u00f3n a la matriz por los riesgos que toman empezado sus operaciones en pa\u00edses en v\u00eda de desarrollo? Hemos visto que algunos de estos pa\u00edses pueden sufrir de inseguridad, ciclos econ\u00f3micos m\u00e1s extremos, inestabilidad en la pol\u00edtica y menos accesos a tratados tributarios \u00bfC\u00f3mo se deben atribuir o tratar estos riesgos?<\/h6>\n<p>El CIAT desarroll\u00f3 un conjunto de recomendaciones para el control de precios de transferencia, publicado en el a\u00f1o 2019 -el C\u00f3ctel-, cuyo Condimento Nro. 2 plantea la importancia de implementar ajustes por mercado geogr\u00e1fico. El documento plantea 3 opciones y recomienda debido a su mayor simplicidad el \u201cajuste de riesgo pa\u00eds sobre el capital circulante\u201d. Estos ajustes tienen sus pro y contra, pero creemos que son recomendables, especialmente en estos momentos, donde el riesgo de los pa\u00edses -ajeno a los de la propia empresa- afecta significativamente a las operaciones<a href=\"#_ftn2\" name=\"_ftnref2\">[1]<\/a>.<\/p>\n<h6>\u00a0<\/h6>\n<h6>8. \u00bfCu\u00e1les son las oportunidades de colaboraci\u00f3n entre Administraciones Tributarias bajo el nuevo contexto COVID19?<\/h6>\n<p>Las oportunidades son las mismas que exist\u00edan antes del COVID19, siendo la gran diferencia, la extrema necesidad de mantener ingresos tributarios de parte de aquellas empresas que generen base imponible. Las empresas que llevan a cabo operaciones internacionales significativas suelen aportar una buena parte de los recursos tributarios del pa\u00eds, siendo los controles intensivos en informaci\u00f3n internacional m\u00e1s que necesarios. Por otra parte, una forma de aumentar la eficiencia y consistencia del an\u00e1lisis, evitando generar mayores costos de cumplimiento a los contribuyentes, puede ser la coordinaci\u00f3n de auditor\u00edas simult\u00e1neas o conjuntas. La novedad podr\u00eda ser el uso intensivo de herramientas de comunicaci\u00f3n virtual, incluso para presenciar entrevistas en el marco de auditor\u00edas en el exterior -siempre que las normas lo permitan- o discusiones sobre el comportamiento de sectores econ\u00f3micos para identificar riesgos trascendentes que merecen ser atendidos. La econom\u00eda digital es un sector en crecimiento ante el contexto actual, donde el intercambio de informaci\u00f3n internacional es clave para generar controles.<\/p>\n<h6>9. \u00bfCu\u00e1les son las principales preocupaciones de las Administraciones Tributarias en pa\u00edses ricos en recursos minerales en un escenario post-COVID19?<\/h6>\n<p>Gravar recursos tributarios donde se genere base imponible de impuestos. Suena obvio, pero en estos momentos, reducir las altas brechas que hist\u00f3ricamente mantiene la regi\u00f3n -especialmente en el impuesto a la renta-, constituye un desaf\u00edo. El escenario ha cambiado, hay que reaprenderlo y discernir entre ganadores y perdedores. A nivel pa\u00eds, entendemos que los intereses que afectan el quehacer de las administraciones tributarias tienen que ver con mantener y atraer inversi\u00f3n extranjera directa.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[1]<\/a>El <a href=\"https:\/\/www.ciat.org\/Biblioteca\/Estudios\/2019_coctel_precios_transf_ciat_giz.pdf\">C\u00f3ctel de medidas para el control de precios de transferencia en pa\u00edses en desarrollo o de bajos ingresos publicado por CIAT<\/a> se\u00f1ala expresamente que \u201cPara identificar si las condiciones del territorio o econom\u00eda en donde operan las empresas consideradas como potenciales comparables difiere del territorio o econom\u00eda donde opera la entidad analizada, se puede recurrir a indicadores macroecon\u00f3micos que revelan indicadores de rentabilidad en los mercados de capital de estos territorios o econom\u00edas, as\u00ed como el diferencial impl\u00edcito en la tasa de rentabilidad de dichos instrumentos en ambos territorios, lo cual com\u00fanmente se conoce como una tasa de riesgo pa\u00eds o diferencial riesgo pa\u00eds.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"Responses to some participant questions from our Spanish-language webinar: Mining Tax Policy and Administrative Responses to COVID-19.","protected":false},"author":1,"featured_media":2769,"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-3258","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\/ES] Webinar Q&#038;A\/Preguntas y Respuestas: Respuestas de Pol\u00edtica y Administraci\u00f3n Tributaria Minera en Tiempo de 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