The Link Between Transfer Pricing and Customs Valuation - 2015 Country Guide

The Link Between Transfer Pricing and Customs Valuation

"The Link Between Transfer Pricing and Customs Valuation — 2015 Country Guide" has been updated to address country-specific regulatory changes in the area of related party customs valuation. The Guide also includes three new countries: Costa Rica, Guatemala and the United Arab Emirates.

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 — 2015 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.