Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers with a far-reaching impact on countries' legislations, administrative guidelines,...

In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral...

In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be...