Coverart for item
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
There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This study demonstrates (i) that customs and tax laws often share common princinples in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body that is appropriate to supplement the related-party provisions of the GATT/WTO Valuation Code (GVC); and (iv) that such guidelines are generally in accordance with the provisions of the GVC and its general principles and objectives. Also an analysis of the tax and customs value of imported goods, concluding with an analysis of the circumstances under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC
http://bibfra.me/vocab/lite/collectionName
Customs valuation and transfer pricing
http://library.link/vocab/creatorName
Jovanovich, J.M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
no. 28
http://library.link/vocab/subjectName
  • customs value
  • transfer pricing
  • arm's length principle
Label
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Instantiates
Publication
Contents
Includes bibliography and index
Extent
XVIII, 135 p.
Isbn
9789041180681
Isbn Type
(web-ISBN)
Label
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Publication
Contents
Includes bibliography and index
Extent
XVIII, 135 p.
Isbn
9789041180681
Isbn Type
(web-ISBN)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...