Transfer Pricing and Customs Duties

50 Bulletin for International Fiscal Documentation 315

6 Pages Posted: 14 Jul 2015 Last revised: 29 Jul 2015

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: July 1, 1996

Abstract

This article addresses the issue as to what the relationship should be between income tax transfer pricing and customs duties valuation. Should the determination of an arm's length price under income tax conform to the valuation for customs duties? Or may different valuation be used? In an effort to answer this question, the article assesses country practice and points out potential administrative issues.

Keywords: transfer pricing, customs valuation, international taxation

JEL Classification: K34

Suggested Citation

Masui, Yoshihiro, Transfer Pricing and Customs Duties (July 1, 1996). 50 Bulletin for International Fiscal Documentation 315, Available at SSRN: https://ssrn.com/abstract=2629996

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

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