Item description for Customs Valuation and Transfer Pricing, Is It Possible To Harmonize Customs and Tax Rules? (Series on International Taxation) by Juan Martin Jovanovich...
Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply. This book is a problem-solving guide for lawyers charged with valuating transactions in their client's or company's best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, Customs Valuation and Transfer Pricing offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among the essential elements of this important thesis, the author discusses the following in depth: + the OECD Transfer Pricing Guidelines; + the GATT/WTO Valuation Code (GVC); + the arm's length principle; + methods, both traditional and new, of determining whether the parties' relationship influenced the price; and + additions to and deductions from the customs value. The study concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC. Customs Valuation and Transfer Pricing demonstrates that, with all the tools now available in today's global economy, there is little reason to leave disparity between tax value and customs value unchallenged. This book will continue to be an important resource for business lawyers for many years to come.
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Studio: Kluwer Law International
Est. Packaging Dimensions: Length: 9.53" Width: 6.54" Height: 0.63" Weight: 0.88 lbs.
Release Date Oct 1, 2002
Publisher Kluwer Law International
ISBN 9041198881 ISBN13 9789041198884
Availability 89 units. Availability accurate as of Jan 24, 2017 04:20.
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