Transfer Pricing and Customs Valuation

Two worlds to tax as one

Transfer pricing and customs valuation

Why this book?

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.

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.


Sample excerpt, including table of contents

Countries/Jurisdictions covered 

Australia, Brazil, Canada, China, France, Germany, India, Japan, Mexico, Netherlands, South Africa, United Kingdom and United States.


  • Chapter 1: Introduction
  • Chapter 2: Transfer Pricing – OECD
  • Chapter 3: Customs Value
  • Chapter 4: Customs Valuation – EU
  • Chapter 5: Other Regions
  • Chapter 6: Comparison between Customs Valuation and OECD Transfer Pricing Guidelines
  • Chapter 7: Value Added Tax
  • Chapter 8: Administrative Issues
  • Chapter 9-21: Country Surveys (incl. 2 case studies)
  • Chapter 22: Conclusion


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.

Transfer Pricing and Customs Valuation
Chapter 1 – Introduction
Chapter 2 – Transfer Pricing, OECD Policy Framework
Chapter 3 – Customs Value
Chapter 4 – Customs Valuation – European Union
Chapter 5 – Other Regions
Chapter 6 – Comparison between Customs Valuation and OECD Transfer Pricing Guidelines
Chapter 7 – Value Added Tax
Chapter 8 – Administrative Issues
Chapter 9 – Australia
Chapter 10 – Brazil
Chapter 11 – Canada
Chapter 12 – China
Chapter 13 – France
Chapter 14 – Germany
Chapter 15 – India
Chapter 16 – Japan
Chapter 17 – Mexico
Chapter 18 – Netherlands
Chapter 19 – South Africa
Chapter 20 – United Kingdom
Chapter 21 – United States
Chapter 22 – Case Studies
Chapter 23 – Cross-Border Transactions and the Tale of Valuation

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