International - Transfer Pricing and Customs Valuation of Know-How Transfer Agreements
- M.A. Rodríguez Cuadros
- International Transfer Pricing Journal, 2018 (Volume 25), No 6
- 12 November 2018
This article explains the treatment of transfer pricing and the customs valuation of know-how transfer agreements from a supply chain management perspective. When third companies transfer their know-how to related companies that are involved in cross-border transactions, the paid value for having used the know-how could be taxed at the end with customs duties and other import taxes (e.g. import VAT).