The Resource Transfer pricing and customs valuation: how can we (finally) bridge the gap?

Transfer pricing and customs valuation: how can we (finally) bridge the gap?

Label
Transfer pricing and customs valuation: how can we (finally) bridge the gap?
Title
Transfer pricing and customs valuation: how can we (finally) bridge the gap?
Creator
Subject
Language
eng
Summary
Transfer pricing and customs are separate legal disciplines and rely on different legal instruments. Transfer pricing and customs, in fact, aim at solving different issues and, therefore, the authorities appointed to supervise their application might have diverging interests. This thesis examines the interaction of the valuation processes carried on under the two legal disciplines. It provides an analysis of relevant regulations and literature and case law and is completed by the consideration of administrative practices in Italy, South Korea, UK and the USA, with the purpose of identifying the instruments currently available to economic operators to deal with the problem presented. The purpose of the paper was to identify the status quo of the subject and, whenever the issue of the imperfect interaction between transfer pricing and customs valuation methods was persisting, to propose a comprehensive solution to it
http://library.link/vocab/creatorName
Piran, G
Geographic coverage
  • European Union
  • Europe
  • Asia
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • transfer pricing
  • customs value
  • arm's length principle
  • CUP method
  • resale price method
  • cost plus method
  • TNMM
  • transactional profit methods
  • transfer pricing adjustment
  • valuation
Label
Transfer pricing and customs valuation: how can we (finally) bridge the gap?
Instantiates
Publication
Extent
62 p.
Label
Transfer pricing and customs valuation: how can we (finally) bridge the gap?
Publication
Extent
62 p.

Library Locations

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