Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of va

Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often marked

This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuati

The article studies the relationship between transfer pricing and customs valuation. The author explains two different approaches of transfer pricing, the first