Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
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The work Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? 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.
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Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
Resource Information
The work Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? 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
- 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
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Series on international taxation
- Series volume
- no. 28
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