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OECD Releases Transfer Pricing Framework for Lithium

14 August 2024

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Approved Changes

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OECD

The OECD has announced the release of a transfer pricing framework for lithium. --- OECD and IGF continue to support developing countries in addressing base erosion and profit shifting risks when pricing lithium 12/08/2024 - OECD and IGF have joined forces to support developing countries with practical guidance when addressing the transfer pricing challenges faced when pricing lithium—a critical mineral in the global energy transition. This practice note identifies the primary economic factors that can influence the pricing of lithium using transfer pricing principles, building on the transfer pricing framework in Determining the Price of Minerals: A transfer pricing framework....