000			03718cam a2200385 i 4500
999			_c112669 _d112669
001			20247062
003			OSt
005			20200907114037.0
008			180105s2018 ne b 001 0 eng
010			_a 2017298161
020			_a9789041161345 (hardcover : acidfree paper)
020			_z9789041161420 (e-Book)
020			_z9789041180681 (web-PDF)
040			_aDLC _beng _erda _cDLC
042			_apcc
050	0	0	_aK4640.A66 _bJ68 2018
082			_a343.056 JOV
100	1		_aJovanovich, Juan Martín, _eauthor.
245	1	0	_aCustoms valuation and transfer pricing : _bIs it possible to harmonize customs and tax rules? / _cJuan Martin Jovanovich.
250			_aSecond edition.
264		1	_aAlphen aan den Rijn, The Netherlands : Kluwer Law International B.V., _c[2018]
300			_axiii, 191 pages ; _c25 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aSeries on international taxation ; _vvolume 28
504			_aIncludes bibliographical references (pages 179-184) and index.
505			_aAbout this book: 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. What's in this book: 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: 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. 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.
650		0	_aCustoms appraisal _xLaw and legislation.
650		0	_aTransfer pricing _xLaw and legislation.
650		0	_aTariff _xLaw and legislation.
906			_a7 _bcbc _corignew _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK