Determining the Price of Minerals
Application to Bauxite
In the mining sector, government revenue depends on mineral products being priced
and measured accurately. This can be especially complex for semi-processed minerals
such as bauxite, which is ultimately used in the aluminum value chain. The schedule
presented in this report applies the mineral pricing framework – as documented in
the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework
– to identify the primary economic factors that influence the price of bauxite in
applying the Comparable Uncontrolled Price method and ensure that developing countries
are able to tax mineral exports appropriately. It also provides worked examples on
how to accurately apply the mineral pricing framework to bauxite.
Published on November 06, 2023Also available in: Spanish, French