Language:
English
Pages:
1 Online-Ressource (26 p.)
,
21 x 28cm.
Parallel Title:
Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
Parallel Title:
Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
Keywords:
Industry and Services
;
Taxation
Abstract:
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.
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