Érosion de la base d'imposition et transfert de bénéfices

OECD and IGF receive public comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals (lithium)


26/02/2024 – On 6 November 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and IGF sought public comments on a mineral pricing framework for lithium.


The toolkit is designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals. The toolkit applies this transfer pricing framework as documented in Determining the Price of Minerals: A Transfer Pricing Framework to a specific mineral (lithium).


The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.


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