Transfer Pricing and Customs Valuation
This book discusses the intricate role of transfer pricing and customs value in today's international business environment. It examines in detail the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations.
Why this Book
The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by an in-depth discussion of related issues such as VAT and administrative matters.
Country chapters provide practical insights into applicable legislation and valuation methods and case studies allow direct comparison between the practices of the different countries. It concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.
This book is essential reading for both tax practitioners and customs officials involved in cross-border business transactions.
Countries/Jurisdictions covered:
Australia, Brazil, Canada, China, France, Germany, India, Japan, Mexico, Netherlands, South Africa, United Kingdom and United States.
Transfer Pricing and Customs Valuation
DOI: https://doi.org/10.59403/1mpzxq2
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Chapter 1 – Introduction
DOI: https://doi.org/10.59403/1mpzxq2001
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Chapter 2 – Transfer Pricing, OECD Policy Framework
DOI: https://doi.org/10.59403/1mpzxq2002
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Chapter 3 – Customs Value
DOI: https://doi.org/10.59403/1mpzxq2003
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Chapter 4 – Customs Valuation – European Union
DOI: https://doi.org/10.59403/1mpzxq2004
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Chapter 5 – Other Regions
DOI: https://doi.org/10.59403/1mpzxq2005
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Chapter 6 – Comparison between Customs Valuation and OECD Transfer Pricing Guidelines
DOI: https://doi.org/10.59403/1mpzxq2006
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Chapter 7 – Value Added Tax
DOI: https://doi.org/10.59403/1mpzxq2007
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Chapter 8 – Administrative Issues
DOI: https://doi.org/10.59403/1mpzxq2008
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Chapter 9 – Australia
DOI: https://doi.org/10.59403/1mpzxq2009
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Chapter 10 – Brazil
DOI: https://doi.org/10.59403/1mpzxq2010
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Chapter 11 – Canada
DOI: https://doi.org/10.59403/1mpzxq2011
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Chapter 12 – China
DOI: https://doi.org/10.59403/1mpzxq2012
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Chapter 13 – France
DOI: https://doi.org/10.59403/1mpzxq2013
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Chapter 14 – Germany
DOI: https://doi.org/10.59403/1mpzxq2014
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Chapter 15 – India
DOI: https://doi.org/10.59403/1mpzxq2015
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Chapter 16 – Japan
DOI: https://doi.org/10.59403/1mpzxq2016
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Chapter 17 – Mexico
DOI: https://doi.org/10.59403/1mpzxq2017
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Chapter 18 – Netherlands
DOI: https://doi.org/10.59403/1mpzxq2018
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Chapter 19 – South Africa
DOI: https://doi.org/10.59403/1mpzxq2019
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Chapter 20 – United Kingdom
DOI: https://doi.org/10.59403/1mpzxq2020
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Chapter 21 – United States
DOI: https://doi.org/10.59403/1mpzxq2021
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Chapter 22 – Case Studies
DOI: https://doi.org/10.59403/1mpzxq2022
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Chapter 23 – Cross-Border Transactions and the Tale of Valuation
DOI: https://doi.org/10.59403/1mpzxq2023
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Luis A. Abad, Mike Bacon, Anuschka Bakker, Mukesh Butani, Christopher F. Corr, Francisco Cortina, Ian Cremer, Simone Dias Musa, Robert L. Eisen, Andre Erasmus, Massimo Fabio, Sean F. Foley, Koichiro Fujimori, Francois Gadel, Steven R. Galginaitis, Sandra Goldberg, Monique van Herksen, Michael Hewson, Andrew Hickman, Billy Joubert, Juan Martin Jovanovich, Maki Kitaura, Chehrazad Laurent-Lachheb, Marc M. Levey, Mayra O. Lucas Mas, Clarissa Machado, Alessandra Machado Villas Bôas, Jed Michaletos, Heather Missouri, Nigel Peter Moore, Duane Newman, Yongjun Peter Ni, Chikara Okada, Danny Oosterhoff, Olebogeng Ramatlhodi, Ricardo Rendon, Zara Ritchie, Steve Roberts, Johannes Schimmer, Jeroen Scholten, Caroline Silberztein, Yoshio Uehara.
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