The Link Between Transfer Pricing and Customs Valuation - 2018 Country Guide

The Link Between Transfer Pricing and Customs Valuation

"The Link Between Transfer Pricing and Customs Valuation — 2018 Country Guide" has been expanded to include several new countries, including Angola, Greece, Kazakhstan, Nigeria, Serbia, and Panama, bringing the total number of contributing countries to 58. For past contributing countries, this year's responses have been updated to address ongoing country-specific regulatory and enforcement changes, as well as other events affecting related party customs valuation. For example, the Court of Justice of the European Union issued a decision in December 2017 that raises questions and challenges for EU importers and customs authorities related to the use of transaction values based on transfer prices that may be the subject of transfer pricing adjustments. Read about this and other key developments in the 2018 edition of the guide.