International - WCO Approves Transfer Pricing Case Study
- J. Cooper; M. Volpato
- International Transfer Pricing Journal, 2016 (Volume 23), No 5
- 25 August 2016
The authors discuss the new case study released by the Technical Committee on Customs Valuation of the World Customs Organization. The case study is a significant development, providing a practical example of how certain transfer pricing documentation can be used by customs authorities to determine whether a relationship has influenced the price when assessing customs valuation.