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?
Resource Information
The item Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? 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 : is it possible to harmonize customs and tax rules? 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
- 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
- Language
- eng
- Extent
- XVIII, 135 p.
- Contents
-
- Includes bibliography and index
- Isbn
- 9789041198884
- 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?
- 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 valuation
- transfer pricing
- arm's length principle
- Label
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Contents
- Includes bibliography and index
- Extent
- XVIII, 135 p.
- Isbn
- 9789041198884
- Label
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Contents
- Includes bibliography and index
- Extent
- XVIII, 135 p.
- Isbn
- 9789041198884
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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--is-it/2ue0FKfBA7A/" 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--is-it/2ue0FKfBA7A/">Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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--is-it/2ue0FKfBA7A/" 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--is-it/2ue0FKfBA7A/">Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
