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FfD4 Countdown: Resource taxation must be part of the agenda at the Fourth Financing for Development Conference
The International Institute for Sustainable Development (IISD) argues that the Fourth Financing for Development Conference (FfD4), scheduled for July 2025, must explicitly include the taxation of natural resources in its agenda to enhance domestic resource mobilization in developing nations.
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Document type: Statement
Determining the Price of Minerals
This guide, produced by the International Institute for Sustainable Development (IISD) and the OECD, provides a transfer pricing framework to help tax administrations in resource-rich developing countries accurately value mineral sales between related parties. It focuses on the application of the Comparable Uncontrolled Price (CUP) method to ensure that minerals are priced on an arm's length basis, thereby reducing base erosion and profit-shifting risks.
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This summary is written by a language model reading the source document. It is not the publisher's words and is not a substitute for the original.
Document type: Guide