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

Resource Information

The work Transfer pricing and customs valuation: how can we (finally) bridge the gap? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Creator

• Piran, G

Subject

• TNMM
• arm's length principle
• cost plus method
• customs valuation
• CUP method
• transactional profit methods
• transfer pricing
• transfer pricing adjustment
• valuation
• resale price method

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

Geographic coverage

• European Union
• Europe
• Asia
• North America

Index

no index present

Language note

English

Literary form

non fiction