The Resource Transfer pricing in mining with a focus on Africa : a reference guide for practitioners

Transfer pricing in mining with a focus on Africa : a reference guide for practitioners

Label
Transfer pricing in mining with a focus on Africa : a reference guide for practitioners
Title
Transfer pricing in mining with a focus on Africa : a reference guide for practitioners
Creator
Subject
Language
eng
Summary
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
http://library.link/vocab/creatorName
  • Guj, P
  • Martin, S. (Stephanie)
  • Maybee, B
  • Cawood, F
  • Bocoum, B
  • Gosai, N
  • Huibregtse, S.B
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • transfer pricing
  • mining industry
  • value chain analysis
  • risk
  • developing countries
  • tax treaty
  • treaty shopping
  • tax compliance
  • audit
  • mineral taxation
Label
Transfer pricing in mining with a focus on Africa : a reference guide for practitioners
Instantiates
Publication
Extent
321 p.
Label
Transfer pricing in mining with a focus on Africa : a reference guide for practitioners
Publication
Extent
321 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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