Suggested Approaches to Harmonization of Transfer Pricing and Customs Rules

Journal
Bilaney, S.K.
International
International Transfer Pricing Journal 2017 (Volume 24), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author proposes ways in which transfer pricing and customs valuation rules could be harmonized so as to provide greater certainty for taxpayers.