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Determining the Price of Minerals: A transfer pricing framework and Bauxite

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/events/public-consultations/2023/05/determining-the-price-of-minerals-a-transfer-pricing-framework-and-bauxite.html
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As part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and IGF are seeking public comments on two toolkits. The first toolkit provides a framework that is designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals....
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