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International - Transfer Pricing and Customs Valuation: WCO Guide Published

Country:
International
Author:
J.L. Cooper
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 5
Published:
12 August 2015
The interface of customs valuation and transfer pricing is a challenge not only for business, but also for revenue authorities who often struggle to reconcile and administer the two sets of rules. Recognizing this, on 24 June 2015, the World Customs Organization (WCO) published the “WCO Guide to Customs Valuation and Transfer Pricing” that aims to assist customs officials in understanding and navigating the relationship between customs valuation and transfer pricing.
 
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