OECD and IGF invite comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals

Determining the Price of Minerals: Application to Lithium provides a framework to identify the primary economic factors that can influence the pricing of minerals („mineral pricing framework”) using transfer pricing principles. It shows how the framework can be applied to lithium. Further toolkits applying the framework to other commodities will be released as they are developed.

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