OECD: Transfer pricing framework for lithium

How the comparable uncontrolled price method can be applied to intragroup transactions involving lithium brines and lithium minerals

August 12, 2024

The Organisation for Economic Cooperation and Development (OECD) and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) today released guidance on how a previously published practice note (Determining the Price of Minerals: A Transfer Pricing Framework) can be applied to intragroup transfers of lithium.

The focus of the guidance is how the comparable uncontrolled price method can be applied to intragroup transactions involving lithium brines and lithium minerals.   

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