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Call # K4640.A66 J68 2002
Author Jovanovich, Juan Martʹin
Title Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? / Juan Martín Jovanovich
Imprint The Hague ; New York : Kluwer Law International, 2002
Book Cover
 INTL  K4640.A66 J68 2002    AVAILABLE
 INTL  K4640.A66 J68 2002 c.2  AVAILABLE


Descript. xviii, 135 p. ; 25 cm
Series Series on international taxation ; v. 28
Series on international taxation ; no. 28
Summary/Abstract "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."--BOOK JACKET
Note Includes bibliographical references (p. 127-130) and index
Subject Customs appraisal -- Law and legislation
Transfer pricing -- Law and legislation
Tariff -- Law and legislation
OCLC # 50280109
Table of Contents
Ch. IGeneral1
Ch. IIThe Arm's Length Principle11
Ch. IIIDetermining Whether the Relationship Influenced the Price: Arm's Length Prices43
Ch. IVTax Bases: Customs Value and Tax Value of Imported Goods - Adjustments77
Ch. VPrice Review Clauses and Formula Pricing113