Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
6 Pages Posted: 14 Jul 2015 Last revised: 29 Jul 2015
Date Written: July 1, 1996
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: Suggested Citation