Customs valuation and transfer pricing

Customs valuation and transfer pricing

by Juan Martín Jovanovich

Book 28 of no.

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"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.

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