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Feb 202017
 

This publication identifies typical mining functions and activities and their associated assets and risks, and those amenable to related party transactions and related transfer pricing risks; investigates key commodities mined in Africa profiling their transfer pricing risks; provides sources of information to assist tax auditors to deal with the scarcity of relevant comparables; and discusses audits, capacity building and institutional methodologies and approaches to enhance compliance with payment of mineral taxes. It is a menu of options and possibilities that may be adapted to the individual circumstances of countries as they tackle their specific mining related transfer pricing challenges.”

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