The Resource Customs valuation and transfer pricing : growing disparity

Customs valuation and transfer pricing : growing disparity

Label
Customs valuation and transfer pricing : growing disparity
Title
Customs valuation and transfer pricing : growing disparity
Creator
Subject
Language
eng
Summary
Customs valuation and transfer pricing, once thought to be moving toward common objectives, are now moving apart. This article looks at the causes and potential solutions for divergence between customs valuation and transfer pricing. Specifically, it discusses the increased role of governmental and nongovernmental institutions; differing Customs and tax methodologies; related-party methodologies; the uncertain role of transfer pricing studies; and disparate timing constraints between tax and Customs regimes
Citation source
In: Journal of international taxation. - New York. - Vol. 27 (2016), no. 7 ; p. 42-48
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • customs value
Label
Customs valuation and transfer pricing : growing disparity
Instantiates
Publication
Label
Customs valuation and transfer pricing : growing disparity
Publication

Library Locations

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      52.3736660 4.9336932
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