The link between transfer pricing and customs valuation
2014 country guide
The “link between transfer pricing and customs valuation - 2014 country guide" compiles essential information regarding customs-related requirements and implications of related party pricing adjustments in key jurisdictions around the world.
The “link between transfer pricing and customs valuation - 2014 country guide“ has been updated to address country-specific regulatory changes in the area of related party customs valuation. The Guide also includes two new contributing countries: Thailand and Vietnam.
Given the complexity of customs valuation and transfer pricing issues, as well as the increasing scrutiny of related party transactions by customs and tax authorities around the globe, the “link between transfer pricing and customs valuation - 2014 country guide” provides a starting point for inquiries into customs-related impacts of setting and adjusting transfer prices. It is important to note that setting transfer prices and making transfer pricing adjustments have other potential tax implications that are not directly addressed in this customs focused guide and which must also be assessed on a case-by-case basis.