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International - Transfer Pricing and Customs Valuation of Know-How Transfer Agreements

Country:
International
Author:
M.A. Rodríguez Cuadros
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 6
Published:
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).
 
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