The article studies the relationship between transfer pricing and customs valuation. The author explains two different approaches of transfer pricing, the first

The intertwined relationship between customs valuation and transfer pricing has caused significant concern of costs for international trade compliance and effic

This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuati

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 va

Global Trade Law Series, Volume 58 Customs valuation is a key element in the corpus of international trade law. Despite the facts that the /WTO Valuation Agreem