The OECD toolkit helps developing countries tackle transfer pricing issues in the copper mining sector, building on their existing mineral pricing framework.
The OECD released a compilation of public feedback on a draft toolkit designed to help developing countries tackle transfer pricing issues related to mineral pricing, with a particular focus on copper, on 2 October 2025.
This draft toolkit, initially shared for public consultation on 10 July 2025, is part of a collaborative effort between the OECD and the Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development.
As part of the ongoing work of the OECD/IGF partnership on the BEPS in Mining Programme, the OECD and IGF are seeking public comments on a new toolkit designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals. This toolkit builds on Determining the Price of Minerals: A Transfer Pricing Framework and applies its transfer pricing principles specifically to the pricing of copper.
The initiative aligns with their broader work on addressing BEPS (Base Erosion and Profit Shifting) challenges in the mining sector. The toolkit builds on the principles outlined in Determining the Price of Minerals: A Transfer Pricing Framework and applies them specifically to copper pricing.
The published feedback includes contributions from a diverse range of stakeholders, such as individuals, organisations, and entities, reflecting varied perspectives on the proposed framework.
The public comments can be downloaded from the OECD website.
