Extractives
Extractives Revenue Intelligence Framework
A policy and analytics framework for identifying revenue leakage, transfer pricing exposure, and cost recovery risks in resource sectors.
Visual Model
Costs -> Pricing -> Profit -> Tax Risk
This framework traces how extractive-sector revenue risk accumulates across the value chain and identifies where governments need stronger analytical oversight.
Selected Node
Costs
Cost inflation can distort the public share before tax is even assessed.
Review cost recovery assumptions and related-party charges
Check whether operating costs are being escalated beyond economic reality
Clickable Node Explanations
- • Transfer pricing
- • Cost inflation
- • Revenue leakage
Framework Summary
The framework supports governments seeking better oversight of pricing, profit allocation, and fiscal risk in extractive industries.
Resource-rich economies face distinct fiscal risks around pricing opacity, production sharing mechanisms, and profit allocation.
This framework sets out a structured analytical approach to cost structures, royalty sensitivity, transfer pricing indicators, and policy vulnerability mapping.
It is intended as a practical bridge between technical tax analysis and broader public finance decision-making.