The Link Between Transfer Pricing & Customs Valuation - 2012 Country Guide
The Link Between Transfer Pricing & Customs Valuation - 2012 Country Guide is one of the most comprehensive and authoritative guides of its kind, compiling essential information regarding the customs-related requirements and implications of related party pricing and retroactive transfer pricing adjustments in numerous key jurisdictions around the world. All the information contained herein has been provided by local country specialists from the Deloitte member firms' global network of Customs and Global Trade (CGT) professionals. With more than 550 professionals in over 100 countries worldwide, Deloitte member firms' CGT practice serves importers and exporters in every business sector and industry around the world.
Given the complexity of customs valuation and transfer pricing issues, The Link Between Transfer Pricing & Customs Valuation - 2012 Country Guide should be the starting point rather than the finish line for all your inquiries on the customs-related impacts of setting and adjusting transfer prices. In addition, it is important to note that the setting of transfer prices and the making of transfer pricing adjustments has other potential tax implications that are not directly addressed in this guide and which must also be assessed on a case-by-case basis.
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