Determining the Price of Minerals : A Transfer Pricing Framework for Lithium
Organisation for Economic Co-operation and Development and Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
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 lithium, which is primarily used for battery production. 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 lithium in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax lithium exports appropriately.
Year of publication: |
2024
|
---|---|
Institutions: | OECD (issuing body) ; Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (issuing body) |
Publisher: |
Paris : OECD Publishing |
Subject: | Lithium | Verrechnungspreis | Transfer pricing | OECD-Staaten | OECD countries |
Saved in:
Online Resource
Saved in favorites
Similar items by subject
-
Darcy, John, (2014)
-
Comparability adjustments : a literature review
Chroustovsky, Stefanie, (2018)
-
Risk as determinant of income and cross-border pricing of multinational enterprises
Lutz, Stefan Heinz Hermann, (2013)
- More ...
Similar items by person