Determining the Price of Minerals : A Transfer Pricing Framework / Organisation for Economic Co-operation and Development and Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Verlag: Ottawa ; Paris : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ;, 2023Verlag: Ottawa ; Paris : OECD Publishing, 2023Beschreibung: 1 Online-Ressource (38 p.) ; 21 x 28cmSchlagwörter: DOI: DOI: 10.1787/de6ec0c5-enOnline-Ressourcen: Zusammenfassung: In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.Andere Ausgaben: Parallele Sprachausgabe: Cadre de détermination des prix de transfert appliqué aux prix des minéraux; Parallele Sprachausgabe: Determinación del precio de los minerales : Un marco en materia de precios de transferenciaPPN: PPN: 1883062195Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOCDieser Titel hat keine Exemplare