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?
Resource Information
The item Transfer pricing and customs valuation: how can we (finally) bridge the gap? 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 Transfer pricing and customs valuation: how can we (finally) bridge the gap? 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
- 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
- Language
- eng
- Extent
- 62 p.
- 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?
- 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 valuation
- 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?
- Extent
- 62 p.
- Label
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Extent
- 62 p.
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Transfer-pricing-and-customs-valuation-how-can/yzyMyOmvM2c/" 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/Transfer-pricing-and-customs-valuation-how-can/yzyMyOmvM2c/">Transfer pricing and customs valuation: how can we (finally) bridge the gap?</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Transfer pricing and customs valuation: how can we (finally) bridge the gap?
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Transfer-pricing-and-customs-valuation-how-can/yzyMyOmvM2c/" 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/Transfer-pricing-and-customs-valuation-how-can/yzyMyOmvM2c/">Transfer pricing and customs valuation: how can we (finally) bridge the gap?</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>
