Monthly Archives: November 2015

WGEI Newsletter Issue No. 3 – November 2015

The content of this newsletter

Introduction
  • About this issue
  • Introducing the two new members of the Community of Practice and the WGEI Secretariat
Need to know
  • The case for collaboration between Supreme Audit Institutions and the Extractive Industries Transparency Initiative (EITI) (by Bady Balde EITI)
  • How and why Base Erosion and Profit Shifting (BEPS)...
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SAI Vietnam: Evaluating the environmental management and rehabilitation on mining industry in Thai Nguyen Province, Vietnam

On 15 October 2015 the State audit office of Vietnam (SAV) launched a performance audit that aims to evaluate the environmental management and rehabilitation on mining industry in Thai Nguyen Province. The audit was performed as results of a survey that gathered initial information and data of environmental rehabilitation on mining industry in...

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The OECD/G20 Base Erosion and Profit Shifting Project Has Delivered Stronger Transfer Pricing Rules

Over several decades and in step with the globalisation of the economy, world-wide intra-group trade has grown exponentially. Transfer pricing rules, which are used for tax purposes, are concerned with determining the conditions, including the price, for transactions within a Multinational Enterprise (MNE) group resulting in the allocation of profits to group companies...

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The case for collaboration between Supreme Audit Institutions and the Extractive Industries Transparency Initiative (EITI)

The EITI International Secretariat welcomes the opportunity to present the Extractive Industries Transparency Initiative (EITI) in the newsletter of INTOSAI’s Working Group on Audit of Extractive Industries (WGEI). This article provides a brief introduction to the EITI, the reporting process in the 49 implementing countries, and the common interests and opportunities for collaboration...

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