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
- 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
- Language
- eng
- Edition
- 2nd ed.
- Extent
- xiii, 191 p.
- Isbn
- 9789041161345
- 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
- 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
- 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
- 28
- http://library.link/vocab/subjectName
-
- WTO
- WCO
- OECD Transfer Pricing Guidelines
- OECD Model
- customs valuation
- transfer pricing
- valuation
- arm's length principle
- GATT
- UN Model
- transfer pricing adjustment
- Label
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- 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?
- Edition
- 2nd ed.
- Extent
- xiii, 191 p.
- Isbn
- 9789041161345
- Isbn Type
- (print)
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/Customs-valuation-and-transfer-pricing--is-it/rs6QPyNQ4Ig/" 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/rs6QPyNQ4Ig/">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>
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 Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
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/Customs-valuation-and-transfer-pricing--is-it/rs6QPyNQ4Ig/" 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/rs6QPyNQ4Ig/">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>
