Prix des minéraux cadre de détermination des prix de transfert

The document addresses the risk of tax revenue loss in the mining sector due to transfer pricing manipulation by multinational enterprises (MNEs). It advocates for the use of the Comparable Uncontrolled Price (CUP) method, which compares controlled transactions to market prices (quoted prices). The framework identifies key economic factors influencing mineral prices—including physical characteristics, market dynamics, and contractual terms—and suggests administrative simplifications such as safe harbors, Advance Pricing Agreements (APAs), and taxpayer guidance to reduce the administrative burden on developing nations.

• Multinational enterprises may engage in base erosion and profit shifting by selling minerals to foreign related entities at prices below the arm's length value to move profits to low-tax jurisdictions.
• The Comparable Uncontrolled Price (CUP) method is generally the most appropriate and reliable way to implement the arm's length principle for commodities like minerals.
• A 'quoted price' refers to the price of a commodity on an international or national exchange, which can include the base price, premiums, discounts, shipping costs, or processing and refining charges.
• Three primary comparability factors are critical when applying the CUP method to mineral sales: product characteristics (physical properties and quality), economic circumstances at the time of contract, and contractual terms (quantity, transport, payment, and refining costs).
• Economic factors influencing price include global supply and demand dynamics, the market power of buyers and sellers, the mine's production history, and sovereign risk associated with the host country.
• Tax administrations can implement 'safe harbor' regimes to simplify compliance; for example, Guinea established a bauxite reference price in July 2022 to prevent the undervaluation of exports.
• Advance Pricing Agreements (APAs) can reduce tax uncertainty and litigation, but for minerals, they should utilize variable prices based on market indices rather than fixed prices due to commodity volatility.

APA

Viola, A., Lassourd, T., & Readhead, A. (2023). Prix des minéraux cadre de détermination des prix de transfert. International Institute for Sustainable Development. https://www.iisd.org/system/files/2023-11/determining-the-price-of-minerals-framework-fr.pdf

Chicago

Viola, Andrew, Thomas Lassourd, and Alexandra Readhead. Prix des minéraux cadre de détermination des prix de transfert. International Institute for Sustainable Development, 2023. https://www.iisd.org/system/files/2023-11/determining-the-price-of-minerals-framework-fr.pdf.

Wikipedia

{{cite report |last1=Viola |first1=Andrew |last2=Lassourd |first2=Thomas |last3=Readhead |first3=Alexandra |title=Prix des minéraux cadre de détermination des prix de transfert |publisher=International Institute for Sustainable Development |date=2023 |url=https://www.iisd.org/system/files/2023-11/determining-the-price-of-minerals-framework-fr.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{viola2023prix, author = {Viola, Andrew and Lassourd, Thomas and Readhead, Alexandra}, title = {{Prix des minéraux cadre de détermination des prix de transfert}}, institution = {International Institute for Sustainable Development}, year = {2023}, url = {https://www.iisd.org/system/files/2023-11/determining-the-price-of-minerals-framework-fr.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }