Handbook

Transfer Pricing in Mining with a Focus on Africa : A Reference Guide for Practitioners

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collection.link.213
https://openknowledge.worldbank.org/handle/10986/11866
collection.name.213
Other papers
dc.contributor.author
Guj, Pietro
dc.contributor.author
Martin, Stephanie
dc.contributor.author
Maybee, Bryan
dc.contributor.author
Cawood, Frederick
dc.contributor.author
Bocoum, Boubacar
dc.contributor.author
Gosai, Nishana
dc.contributor.author
Huibregtse, Steef
dc.date.accessioned
2017-02-13T19:38:23Z
dc.date.available
2017-02-13T19:38:23Z
dc.date.issued
2017-01
dc.description.abstract
This book presents the results of a study on transfer pricing (TP) with specific focus on mining in Africa commissioned in early 2014 by the World Bank Group (WBG) in partnership with the International Mining for Development Centre (IM4DC). The Source Book opens with the Introductory chapter identifying the need for the study and the way it was conducted. This is followed by the main body of the book that includes three parts. Part A (The mining industry and transfer pricing) identifies what are the most common transfer pricing issues in mining in general and where they are likely to occur along the mining value chain. Part B (The mining industry in Africa and transfer pricing) considers the same issues specifically in the context of the main commodities currently mined in Africa. This part and its related appendices provide a comprehensive inventory of current mining operations in Africa and information about the revenue and cost structure of typical operations to help establish a methodology for the assessment and prioritization of transfer pricing risks, supported by practical examples and case studies. Part C (Institutional and administrative capacity) then relates to the question of how to prioritize and address the issues covered in Parts A and B and discusses the resourcing, skills and organizational structures necessary to ensure that the arm’s length principle is successfully abided to. The book closes with a Discussion and Conclusions chapter which summarizes the results of the study and the main strategies identified as appropriate to improve industry’s compliance with sound TP principles and the capacity of tax authorities to carry out an adequate level of effective TP auditing, thus minimizing revenue leakages. Relevant examples and case studies are provided throughout the text in the form of Boxes identifiable by a distinctive greenish-grey colored background.
en
dc.identifier
http://documents.worldbank.org/curated/en/801771485941579048/Transfer-pricing-in-mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners
dc.identifier.uri
http://hdl.handle.net/10986/26036
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
MINING
dc.subject
PRICING
dc.subject
FINANCE
dc.subject
GROWTH
dc.subject
POLICY
dc.subject
value chains
dc.subject
mining cycle
dc.subject
government revenues
dc.subject
transfer pricing
dc.subject
vertical integration
dc.subject
multinational corporations
dc.subject
trade
dc.subject
precious metals
dc.subject
base metals
dc.subject
iron ore
dc.subject
coal
dc.subject
gems
dc.subject
auditing
dc.title
Transfer Pricing in Mining with a Focus on Africa
en
dc.title.subtitle
A Reference Guide for Practitioners
en
dc.type
Handbook
en
okr.date.disclosure
2017-02-01
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/801771485941579048/Transfer-pricing-in-mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
090224b0848ea96d_1_0
okr.identifier.internaldocumentum
27151479
okr.identifier.report
112346
okr.imported
true
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/801771485941579048/pdf/112346-WP-TransferPricingInMiningWeb-PUBLIC.pdf
en
okr.region.administrative
Africa
okr.topic
Energy :: Energy and Mining
okr.topic
Governance :: Multinational & Corporate Governance
okr.topic
Law and Development :: Tax Law
okr.topic
Private Sector Development :: Global Value Chains and Business Clustering
okr.unit
Energy & Extractives - GP (GEEDR)

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