26/07/2023 – On 10 May 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining sector programme, the OECD and IGF sought 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. The second toolkit applies this transfer pricing framework to a specific mineral (bauxite).

 

The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.

• Download all comments relating to the toolkits on Determining the Price of Minerals: A Transfer Pricing Framework  and Determining the Price of Minerals: A Transfer Pricing Framework, Schedule A: Bauxite (Zip file, 3MB - Please open from a desktop computer)

 

 

Further information

For more information on the OECD's public consultations on tax matters, visit https://oe.cd/tax-input.

 

Enquiries should be addressed to CTP.BEPS@oecd.org.

 

Further information on the work of both organisations is available at:

• OECD: www.oecd.org/tax/beps
• IGF: www.igfmining.org/beps