The Resource Customs valuation and transfer pricing : growing disparity
Customs valuation and transfer pricing : growing disparity
Resource Information
The item Customs valuation and transfer pricing : growing disparity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Customs valuation and transfer pricing : growing disparity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Customs valuation and transfer pricing : growing disparity
- Title
- Customs valuation and transfer pricing : growing disparity
- 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
- Label
- Customs valuation and transfer pricing : growing disparity
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Customs-valuation-and-transfer-pricing--growing/juUxczXynlk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Customs-valuation-and-transfer-pricing--growing/juUxczXynlk/">Customs valuation and transfer pricing : growing disparity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
