1、Determining the Price of MineralsA transfer pricing framework for lithiumLITHIUM IISD/OECD,2024.This publication is licensed under a Creative Commons Attribution 4.0 licence(CC-BY 4.0).Nothing in this license shall be construed as a waiver of the privileges and immunities that the OECD enjoys as an

2、international organisation.This work is published under the responsibility of IISD and the Secretary-General of the OECD.The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD or the IGF.The names and representation of c

3、ountries and territories used in this joint publication follow the practice of the OECD.This document,as well as any data and map included herein are without prejudice to the status of or sovereignty over any territory,to the delimitation of international frontiers and boundaries and to the name of

4、any territory,city or area.This practice note has been prepared under a program of cooperation between the Organisation for Economic Co-operation and Development(OECD)Centre for Tax Policy and Administration Secretariat and the Intergovernmental Forum on Mining,Minerals,Metals and Sustainable Develo

5、pment(IGF)as part of a wider effort to address the challenges developing countries are facing in raising revenue from their mining sectors,particularly on the topic of mineral pricing.It complements action by the Platform for Collaboration on Tax and others to produce practice notes on top-priority

6、tax issues facing developing countries.The OECDs work on this publication was co-funded by the governments of Germany,Ireland,Japan,Luxembourg,the Netherlands,Norway,Spain,Sweden,Switzerland,the United Kingdom,and the European Union.The IGFs work on this publication was funded by the Government of t