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Customs valuation and transfer pricing : (Record no. 112669)

MARC details
000 -LEADER
fixed length control field 03718cam a2200385 i 4500
001 - CONTROL NUMBER
control field 20247062
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20200907114037.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 180105s2018 ne b 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2017298161
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789041161345 (hardcover : acidfree paper)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9789041161420 (e-Book)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9789041180681 (web-PDF)
040 ## - CATALOGING SOURCE
Original cataloging agency DLC
Language of cataloging eng
Description conventions rda
Transcribing agency DLC
042 ## - AUTHENTICATION CODE
Authentication code pcc
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4640.A66
Item number J68 2018
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.056 JOV
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Jovanovich, Juan Martín,
Relator term author.
245 10 - TITLE STATEMENT
Title Customs valuation and transfer pricing :
Remainder of title Is it possible to harmonize customs and tax rules? /
Statement of responsibility, etc. Juan Martin Jovanovich.
250 ## - EDITION STATEMENT
Edition statement Second edition.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V.,
Date of production, publication, distribution, manufacture, or copyright notice [2018]
300 ## - PHYSICAL DESCRIPTION
Extent xiii, 191 pages ;
Dimensions 25 cm.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Media type code n
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Carrier type code nc
Source rdacarrier
490 0# - SERIES STATEMENT
Series statement Series on international taxation ;
Volume/sequential designation volume 28
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references (pages 179-184) and index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note About this book: <br/>Customs Valuation and Transfer Pricing helps customs administrations to examine the acceptability of a transaction value fixed between related parties in determining the customs value and assists multinational companies in determining acceptable transfer prices for customs purposes and in preparing supporting documentation. 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 valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals 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, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized.<br/><br/><br/><br/>What's in this book: <br/><br/><br/><br/>The second edition incorporates many of the relevant intervening international developments in the field; for example, the most recent commentaries, case studies, and draft instruments of the Technical Committee on Customs Valuation and rulings issued by the United States. Among other essential elements, the author discusses the following in depth: <br/>the OECD Transfer Pricing Guidelines; the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; the OECD and UN model tax conventions; the arm's length principle; methods, both traditional and new, of determining whether the parties' relationship influenced the price; and additions to and deductions from the customs value. <br/><br/>This second edition discusses new developments in the field, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) - the first international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC.<br/>
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Customs appraisal
General subdivision Law and legislation.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Transfer pricing
General subdivision Law and legislation.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tariff
General subdivision Law and legislation.
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c orignew
d 2
e ncip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Materials specified (bound volume or other part) Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Coded location qualifier Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification HB     Reference . . Library Compactors 28.02.2019 Purchased D O R CHAI   343.056 JOV 37017 28.02.2019 28.02.2019 BOOKs