NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19

The document outlines a framework for governments to assess the need for mining sector tax relief, identifying criteria for eligible companies and proposing specific short-term fiscal measures. It emphasizes that aid should be targeted at companies in genuine financial distress, conditioned on labor retention and transparency, and avoid broad corporate tax exemptions.

• Fiscal relief should be targeted rather than sector-wide, prioritizing existing mines over new investments and excluding companies that remain profitable or pay dividends in 2020.
• Governments should only grant relief to companies demonstrating severe financial distress, such as negative cash flows for over a year, inability to meet tax obligations, or closure due to quarantine.
• State support should be conditional upon the company retaining its workforce without pay cuts, suspending executive bonuses, canceling shareholder dividends, and adopting transparent transfer pricing and mineral pricing practices.
• Recommended short-term fiscal options include deferring social charges, accelerating VAT credit refunds, exempting import duties on health equipment, and providing tax credits for health expenditures; royalty exemptions should be a last resort.
• Governments are advised to avoid corporate income tax exemptions, as they are only relevant for profitable companies, and to avoid exempting withholding taxes due to the ease of collection for developing countries.

APA

International Institute for Sustainable Development (2020). NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19. https://www.iisd.org/system/files/publications/mining-tax-policy-covid-19-key-points-fr.pdf

Chicago

International Institute for Sustainable Development. NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19. 2020. https://www.iisd.org/system/files/publications/mining-tax-policy-covid-19-key-points-fr.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19 |date=2020 |url=https://www.iisd.org/system/files/publications/mining-tax-policy-covid-19-key-points-fr.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopment2020nouvelles, author = {{International Institute for Sustainable Development}}, title = {{NOUVELLES MESURES DE POLITIQUE FISCALE POUR LE SECTEUR MINIER FACE AU COVID-19}}, institution = {International Institute for Sustainable Development}, year = {2020}, url = {https://www.iisd.org/system/files/publications/mining-tax-policy-covid-19-key-points-fr.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }