More Books:

Transfer Pricing and Customs Valuation
Language: en
Pages: 695
Authors: Anuschka Bakker
Categories: Customs appraisal
Type: BOOK - Published: 2009 - Publisher: IBFD

This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuati
Customs Valuation and Transfer Pricing
Language: en
Pages: 216
Authors: Juan Martin Jovanovich
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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 va
Customs Valuation and Transfer Pricing:Is It Possible to Harmonize Customs and Tax Rules?
Language: en
Pages: 168
Authors: Juan Jovanovich
Categories: Business & Economics
Type: BOOK - Published: 2002-10-30 - Publisher: Springer

Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often marked
The Link Between Transfer Pricing and Customs Valuation
Language: en
Pages:
Authors:
Categories:
Type: BOOK - Published: 2017 - Publisher:

Customs Valuation and Transfer Pricing : ICC Proposals
Language: en
Pages:
Authors: J-M. Salva
Categories:
Type: BOOK - Published: 2016 - Publisher:

The article studies the relationship between transfer pricing and customs valuation. The author explains two different approaches of transfer pricing, the first
Customs Valuation and Transfer Pricing
Language: en
Pages: 294
Authors: Juan Martʹin Jovanovich
Categories: Tariff
Type: BOOK - Published: 2000 - Publisher:

"There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and
Transfer Pricing and Customs Valuation of Know how Transfer Agreements
Language: en
Pages:
Authors: M.A. Rodríguez Cuadros
Categories:
Type: BOOK - Published: 2018 - Publisher:

This article explains the treatment of transfer pricing and the customs valuation of know-how transfer agreements from a supply chain management perspective. Wh
Income Tax Transfer Pricing and Customs Valuation
Language: en
Pages:
Authors:
Categories:
Type: BOOK - Published: 2006 - Publisher:

Restricting the Interplay of Transfer Pricing and Customs Valuation : CJEU Ruling on Related Party Imports Subject to Retroactive Adjustments
Language: en
Pages:
Authors: R. Petruzzi
Categories:
Type: BOOK - Published: 2018 - Publisher:

The issue of retroactive transfer pricing (TP) adjustments altering customs valuation has been a long-standing question involving many multinational enterprises
Customs Valuation and Transfer Pricing - a China Perspective (part 1).
Language: en
Pages:
Authors: D. Zhang
Categories:
Type: BOOK - Published: 2019 - Publisher:

The World Customs Organization has issued new guidance for customs authorities and businesses on tax and customs practice. Part 1 of this two-part article looks