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Base erosion and profit shifting

OECD and IGF received public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals

 

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.

 

 

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 [email protected].

 

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