{"id":"https://openalex.org/W2586089666","doi":"https://doi.org/10.1596/26036","title":"Transfer Pricing in Mining with a Focus on Africa","display_name":"Transfer Pricing in Mining with a Focus on Africa","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2586089666","doi":"https://doi.org/10.1596/26036","mag":"2586089666"},"language":"en","primary_location":{"id":"doi:10.1596/26036","doi":"https://doi.org/10.1596/26036","is_oa":true,"landing_page_url":"https://doi.org/10.1596/26036","pdf_url":null,"source":{"id":"https://openalex.org/S4306464317","display_name":"World Bank, Washington, DC eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1596/26036","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034168581","display_name":"Pietro Guj","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]},{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Pietro Guj","raw_affiliation_strings":["Curtin University; UWA Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Curtin University; UWA Business School","institution_ids":["https://openalex.org/I177877127","https://openalex.org/I205640436"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006380296","display_name":"St\u00e9phanie Martin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192619145","display_name":"University of the Witwatersrand","ror":"https://ror.org/03rp50x72","country_code":"ZA","type":"education","lineage":["https://openalex.org/I192619145"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Stephanie Martin","raw_affiliation_strings":["School of Mining Engineering, The University of Witwatersrand, Johannesburg, South Africa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Mining Engineering, The University of Witwatersrand, Johannesburg, South Africa","institution_ids":["https://openalex.org/I192619145"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070349980","display_name":"Bryan M. Maybee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Bryan Maybee","raw_affiliation_strings":["Curtin University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Curtin University","institution_ids":["https://openalex.org/I205640436"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103925162","display_name":"Frederick Cawood","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192619145","display_name":"University of the Witwatersrand","ror":"https://ror.org/03rp50x72","country_code":"ZA","type":"education","lineage":["https://openalex.org/I192619145"]}],"countries":["ZA"],"is_corresponding":false,"raw_author_name":"Frederick Cawood","raw_affiliation_strings":["university of the witwatersrand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"university of the witwatersrand","institution_ids":["https://openalex.org/I192619145"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016541813","display_name":"Boubacar Bocoum","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1334329717","display_name":"World Bank","ror":"https://ror.org/00ae7jd04","country_code":"US","type":"other","lineage":["https://openalex.org/I1334329717","https://openalex.org/I55633929"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Boubacar Bocoum","raw_affiliation_strings":["World Bank,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"World Bank,","institution_ids":["https://openalex.org/I1334329717"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018697985","display_name":"Nishana Gosai","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nishana Gosai","raw_affiliation_strings":["South African Revenue Services"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"South African Revenue Services","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057217745","display_name":"Steef Huibregtse","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Steef Huibregtse","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.4124,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.96119017,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.014800000004470348,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.006800000090152025,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/mining-industry","display_name":"mining industry","score":0.9769999980926514},{"id":"https://openalex.org/keywords/africa","display_name":"Africa","score":0.847000002861023},{"id":"https://openalex.org/keywords/arm-s-length-principle","display_name":"arm's length principle","score":0.9539999961853027},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6710000038146973},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.5550000071525574},{"id":"https://openalex.org/keywords/revenue-leakage","display_name":"revenue leakage","score":0.8619999885559082},{"id":"https://openalex.org/keywords/mining-value-chain","display_name":"mining value chain","score":0.9549999833106995},{"id":"https://openalex.org/keywords/tax-administration-capacity","display_name":"tax administration capacity","score":0.7540000081062317}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.7226646542549133},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.6964623928070068},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45551908016204834},{"id":"https://openalex.org/C2776175482","wikidata":"https://www.wikidata.org/wiki/Q1195816","display_name":"Transfer (computing)","level":2,"score":0.42542922496795654},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3546827435493469},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.09356430172920227},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09040015935897827},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0},{"id":"https://openalex.org/C173608175","wikidata":"https://www.wikidata.org/wiki/Q232661","display_name":"Parallel computing","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1596/26036","doi":"https://doi.org/10.1596/26036","is_oa":true,"landing_page_url":"https://doi.org/10.1596/26036","pdf_url":null,"source":{"id":"https://openalex.org/S4306464317","display_name":"World Bank, Washington, DC eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},{"id":"pmh:oai:pure.atira.dk:openaire/cbe6f45d-dd34-4915-8776-7ea8c3d818be","doi":null,"is_oa":true,"landing_page_url":"https://admin.research-repository.uwa.edu.au/en/publications/cbe6f45d-dd34-4915-8776-7ea8c3d818be","pdf_url":null,"source":{"id":"https://openalex.org/S4306402492","display_name":"UWA Profiles and Research Repository (UWA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Guj, P, Martin, S, Maybee, B, Cawood, F, Bocoum, B, Gosai, N & Huibregtse, S 2017, Transfer pricing in mining with a focus on Africa : A reference guide for practitioners. World Bank Group. < http://documents.worldbank.org/curated/en/801771485941579048/Transfer-pricing-in-mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners >","raw_type":"info:eu-repo/semantics/report"},{"id":"pmh:oai:pure.atira.dk:publications/cbe6f45d-dd34-4915-8776-7ea8c3d818be","doi":null,"is_oa":true,"landing_page_url":"https://admin.research-repository.uwa.edu.au/en/publications/cbe6f45d-dd34-4915-8776-7ea8c3d818be","pdf_url":null,"source":{"id":"https://openalex.org/S4306402523","display_name":"UWA Profiles and Research Repository (University of Western Australia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Guj, P, Martin, S, Maybee, B, Cawood, F, Bocoum, B, Gosai, N & Huibregtse, S 2017, Transfer pricing in mining with a focus on Africa : A reference guide for practitioners. World Bank Group. < http://documents.worldbank.org/curated/en/801771485941579048/Transfer-pricing-in-mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners >","raw_type":"info:eu-repo/semantics/report"},{"id":"pmh:oai:openknowledge.worldbank.org:10986/26036","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10986/26036","pdf_url":null,"source":{"id":"https://openalex.org/S4377196270","display_name":"The World Bank Open Knowledge Repository (World Bank)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1334329717","host_organization_name":"World Bank","host_organization_lineage":["https://openalex.org/I1334329717"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Handbook"}],"best_oa_location":{"id":"doi:10.1596/26036","doi":"https://doi.org/10.1596/26036","is_oa":true,"landing_page_url":"https://doi.org/10.1596/26036","pdf_url":null,"source":{"id":"https://openalex.org/S4306464317","display_name":"World Bank, Washington, DC eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2593347432","https://openalex.org/W7043925664","https://openalex.org/W7043567784","https://openalex.org/W7171050756","https://openalex.org/W4410066759","https://openalex.org/W4281622879","https://openalex.org/W7125786571","https://openalex.org/W2965454377","https://openalex.org/W2785163464","https://openalex.org/W3009802903"],"abstract_inverted_index":{"This":[0,59,132],"book":[1,68,226],"presents":[2],"the":[3,24,32,44,48,51,54,63,67,84,102,117,122,125,151,165,189,197,207,217,236,239,242,257,284,287],"results":[4,237],"of":[5,66,124,142,156,169,191,238,259,268,289],"a":[6,139,162,229,293],"study":[7,52,240],"on":[8,15],"transfer":[9,79,87,114,170],"pricing":[10,88,171],"(TP)":[11],"with":[12,31,43,228,252],"specific":[13],"focus":[14],"mining":[16,76,91,103,109,144],"in":[17,20,29,90,92,111,121,130,146,200,286],"Africa":[18,112,147],"commissioned":[19],"early":[21],"2014":[22],"by":[23,62,174,292],"World":[25],"Bank":[26],"Group":[27],"(WBG)":[28],"partnership":[30],"International":[33],"Mining":[34],"for":[35,50,164],"Development":[36],"Centre":[37],"(IM4DC).":[38],"The":[39,225],"Source":[40],"Book":[41],"opens":[42],"Introductory":[45],"chapter":[46,233],"identifying":[47],"need":[49],"and":[53,78,94,113,134,148,153,167,177,183,195,203,205,210,231,241,256,278],"way":[55],"it":[56],"was":[57],"conducted.":[58],"is":[60,221],"followed":[61],"main":[64,126,243],"body":[65],"that":[69,216],"includes":[70],"three":[71],"parts.":[72],"Part":[73,106,180],"A":[74,202],"(The":[75,108],"industry":[77,110],"pricing)":[80,115],"identifies":[81],"what":[82],"are":[83,97,281],"most":[85],"common":[86],"issues":[89,119,198],"general":[93],"where":[95],"they":[96],"likely":[98],"to":[99,159,188,193,214,248,262],"occur":[100],"along":[101],"value":[104],"chain.":[105],"B":[107,204],"considers":[116],"same":[118],"specifically":[120],"context":[123],"commodities":[127],"currently":[128],"mined":[129],"Africa.":[131],"part":[133],"its":[135],"related":[136],"appendices":[137],"provide":[138],"comprehensive":[140],"inventory":[141],"current":[143],"operations":[145,158],"information":[149],"about":[150],"revenue":[152,274],"cost":[154],"structure":[155],"typical":[157],"help":[160],"establish":[161],"methodology":[163],"assessment":[166],"prioritization":[168],"risks,":[172],"supported":[173],"practical":[175],"examples":[176,277],"case":[178,279],"studies.":[179],"C":[181],"(Institutional":[182],"administrative":[184],"capacity)":[185],"then":[186],"relates":[187],"question":[190],"how":[192],"prioritize":[194],"address":[196],"covered":[199],"Parts":[201],"discusses":[206],"resourcing,":[208],"skills":[209],"organizational":[211],"structures":[212],"necessary":[213],"ensure":[215],"arm\u2019s":[218],"length":[219],"principle":[220],"successfully":[222],"abided":[223],"to.":[224],"closes":[227],"Discussion":[230],"Conclusions":[232],"which":[234],"summarizes":[235],"strategies":[244],"identified":[245],"as":[246],"appropriate":[247],"improve":[249],"industry\u2019s":[250],"compliance":[251],"sound":[253],"TP":[254,270],"principles":[255],"capacity":[258],"tax":[260],"authorities":[261],"carry":[263],"out":[264],"an":[265],"adequate":[266],"level":[267],"effective":[269],"auditing,":[271],"thus":[272],"minimizing":[273],"leakages.":[275],"Relevant":[276],"studies":[280],"provided":[282],"throughout":[283],"text":[285],"form":[288],"Boxes":[290],"identifiable":[291],"distinctive":[294],"greenish-grey":[295],"colored":[296],"background.":[297]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-06T12:05:46.655746","created_date":"2017-02-17T00:00:00"}