The mining sector is a major source of income for many countries in Latin America and the Caribbean. An efficient management of the income generated by this activity can generate the resources needed to address the responsibilities of States. However, given the volume of transactions, amounts and tax particularities, exercising control over such movements is particularly challenging.

For this reason, the GIZ, together with CIAT, conducted a training program on transfer pricing in the mining sector, which had as its general objectives:

• To know the different methods of transfer pricing analysis used by the countries of Latin America and the Caribbean.
• Identify the main challenges of transfer pricing in the mining sector that the countries of the region face, and their answers.
• Identify models of analysis and risk assessment in the mining sector.
• Determine the different components forming part of value chain of in the mining sector.

Offered language: Spanish

Audience: 25 officials of the tax administrations and minister of Latin America.