Custom Value and Transfer Prices

Major part of multinational companies from the whole world is facing the problems connected with the valuation of goods in the international business. Transactions between related parties are subject to examination guided with different rules and contradictory interests of both customs and fiscal authorities. This article makes an attempt to describe basic problems and propose some resolution which should be in the interest of all concerned.

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Year of publication:	2013
Authors:	Sato, Alexej
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2013.2013, 2, p. 106-113
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Transfer price \| Transferová cena \| Princip tržního odstupu \| Arm’s length principle \| Custom value \| Celní hodnota

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Extent:	text/html
Type of publication:	Article
Classification:	H25 - Business Taxes and Subsidies ; K34 - Tax Law
Source:	RePEc - Research Papers in Economics

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