Your email address will be used for Wildy’s marketing materials only. We will never give your email address to any third party.
Special Discounts for Pupils, Newly Called & Students
Browse Secondhand Online
Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual Credit Cards will not be charged until the order is processed and ready to despatch.
Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.
Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply.
This book is a problem-solving guide for lawyers charged with valuating transactions in their client's or company's best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies and business realities prevailing among multinational enterprises, the book offers an account of how tax and customs transfer pricing regimes may be harmonized.
Among the elements of this thesis, the author discusses the following in depth: the OECD Transfer Pricing Guidelines; the GATT/WTO Valuation Code (GVC); the arm's length principle; methods, both traditional and new, of determining whether the parties' relationship influenced the price; and additions to and deductions from the customs value.