One-to-many approach through the development of toolkits and guidance products on key international BEPS risks. These toolkits provide practical and meaningful guidance for developing countries to address key risks such as the underpricing of minerals and financial transactions.

Determining the Price of Minerals: A Transfer Pricing Framework provides a practical transfer pricing framework for developing countries to accurately delineate the transaction and price mineral sales on an arm's length basis. The second toolkit, Determining the Price of Minerals: Application to Bauxite, applies this transfer pricing framework to a specific mineral (bauxite).

Determining the Price of Minerals: Application to Lithium: this additional toolkit applies the transfer pricing framework as documented in Determining the Price of Minerals: A Transfer Pricing Framework to a specific mineral (lithium).

Moreover, practical guidance notes on complex topics such as excessive interest deductions, tax incentives and monitoring the value of mineral exports were released in 2018.

A regional capacity-building programme on international taxation relating to the extractive sector. This training is conducted in collaboration with our international regional partners ADB, ATAF and CIAT. The regional capacity building program is an 8-module course on key international risks in the extractive sector that is delivered in Asia, Africa, and Latin America. The regional partnerships are important as they understand the needs and requirements of their members and have an excellent pool of experts who can assist in delivering the programme.

Key achievements of the BEPS in Mining Programme:

• Conducted over 30 capacity-building sessions

• Trained over 3000 government officials

• On average 95% of participants agree that our workshops have increased their capacity.

• Developed and released 5 practical guidance documents on material BEPS related risks in the mining sector; and

• Strengthen international income tax legislation including transfer pricing for 5 developing countries.

Do you want to build your knowledge in international taxation? 

Are you a tax or public finance professional in government with an interest in extractive industries or a mining professional with an interest in tax? 

Do you want to learn from your peers and debate with global experts on mining taxation?