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The Resource Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?

Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?

Label
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Title
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Creator
Subject
Language
eng
Summary
Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of widespread concern. This book offers, through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: - the OECD Transfer Pricing Guidelines; - the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; - the OECD and UN model tax conventions; - the arm's length principle; - methods, both traditional and new, of determining whether the parties' relationship influenced the price; and - additions to and deductions from the customs value. This second edition discusses new developments in the field, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) - the first international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
28
Label
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Instantiates
Publication
Edition
2nd ed.
Extent
xiii, 191 p.
Isbn
9789041161345
Isbn Type
(print)
Label
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Publication
Edition
2nd ed.
Extent
xiii, 191 p.
Isbn
9789041161345
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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