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| Författare: | Bakker Anuschka
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| | Titel: | Transfer Pricing and Customs Valuation – Two worlds to tax as one | | Utgivningsår: | 2009 | | Omfång: | 662 sid. | | Förlag: | IBFD | | ISBN: | 9789087220594 | | Ämnesord: | Skatterätt
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Pris: 1462 SEK exkl. moms  | This book discusses the intricate role of transfer pricing and customs value in today's international business environment. It examines in detail the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations.
The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by an in-depth discussion of related issues such as VAT and administrative matters.
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