Customs Valuation And Transfer Pricing Icc Proposals

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Customs Valuation And Transfer Pricing

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Author : Juan Martin Jovanovich
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24

Customs Valuation And Transfer Pricing written by Juan Martin Jovanovich and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.

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 valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals 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, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: – the OECD Transfer Pricing Guidelines; – the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; – the OECD and UN model tax conventions; – the arm’s length principle; – methods, both traditional and new, of determining whether the parties’ relationship in uenced the price; and – additions to and deductions from the customs value. This second edition discusses new developments in the eld, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) – the rst international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC. The book will continue to provide practitioners, customs administrations, and academics with a highly practical analysis of the intersection of transfer pricing and customs valuation. It will be welcomed by customs administrations charged with examining the acceptability of a transaction value xed between related parties and by multinational companies as a truly actionable tool they can use to optimize decision-making as it relates to transfer pricing and customs valuation in a “real world” setting.

Customs Valuation And Transfer Pricing Icc Proposals

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Author : J-M. Salva
language : en
Publisher:
Release Date : 2016

Customs Valuation And Transfer Pricing Icc Proposals written by J-M. Salva and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.

The article studies the relationship between transfer pricing and customs valuation. The author explains two different approaches of transfer pricing, the first one adopted by tax agencies, based on the OECD Transfer Pricing Guidelines and the second adopted by customs agencies, based on the WTO Customs Valuation Agreement (CVA). From the business perspective, the divergence between the two taxation regimes is an obstacle to the liberalization of trade and inhibits international development for companies. On the other hand, the International Chamber of Commerce (ICC) believes that the WTO CVA and the use of the OECD Guidelines are enough to settle the issue of customs valuation and transfer pricing. However, ICC specifies that tax and customs approaches of intercompany transactions should converge to the same value. In this goal, ICC published a policy statement in 2012, which has been integrated in the WCO guidelines. This statement, based on the harmonization of the current rules, contains several additional options to derive customs value. The author states that the Union Customs Code does not contain any evolution from a transfer pricing perspective but contains some negatives changes regarding custom valuation. Also, the opportunity of the WCO Free Trade Agreement should be taken to move forward on this issue.

The Customs Valuation Agreement

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Author : Mark K. Neville
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-03-09

The Customs Valuation Agreement written by Mark K. Neville and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-09 with Law categories.

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 Agreement 1994 remains unchanged in all material respects and that it has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This extremely knowledgeable analysis by a world-renowned specialist lawyer in the field—by concentrating on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP)—provides the most extensive study available of the origins and architecture of the Valuation Agreement and its intersection with transfer pricing norms. Among much else, the author fully explains differing views on such questions as the following: criteria governing royalties and license fees; acceptability of the First Sale for Export doctrine; role of transport charges in valuing dutiable assists; status of interest payments on deferred payments; valuation of carrier media bearing software for data processing equipment; inclusion or exclusion of transport charges in the PAPP; status of the WTO’s moratorium on electronic transmissions; status of payments of money for tools and other materials used in producing the imported goods; and status of international instruments of traffic. The author expertly assesses interpretations of the Valuation Agreement as presented in the instruments of the World Customs Organization and in the administrative and judicial fora of the United States, Canada, and the European Union. This matchless book takes a giant step toward “real-world” consensus on the daunting questions of custom valuation. Customs and international tax professionals, as well as academic scholars, will come away from its in-depth coverage with an enhanced ability to discern the logic inherent in the Valuation Agreement, a greater awareness of current trends and their origins in authoritative customs valuation bodies, and improved confidence when approaching customs valuation questions.

Customs Law Of The European Union

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Author : Massimo Fabio
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2020-03-12

Customs Law Of The European Union written by Massimo Fabio and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-12 with Law categories.

Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. This book is a highly practical work dealing with the ins and outs of European Union (EU) customs law. Cases of study, jurisprudence and comparative law support the analysis of the different legal tools. The consolidated principles ruling the transactions within WTO Member States applied in EU law offer the readers the opportunity to understand how customs rules can be applied in any customs jurisdiction. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy’s financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner.

Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-09

Virtues And Fallacies Of Vat An Evaluation After 50 Years written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-09 with Law categories.

Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Transfer Pricing And Customs Valuation

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Author : Anuschka Bakker
language : en
Publisher: IBFD
Release Date : 2009

Transfer Pricing And Customs Valuation written by Anuschka Bakker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Customs appraisal categories.

This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines 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 a discussion of related issues such as VAT and administrative matters. Country chapters provide an overview of the applicable legislation and valuation methods, and case studies allow direct comparison between the practices of the different countries. The book concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.

Valore In Dogana E Transfer Pricing

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Author : Siegfried Mayr
language : it
Publisher: IPSOA
Release Date : 2014-12-01

Valore In Dogana E Transfer Pricing written by Siegfried Mayr and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-01 with Law categories.

La valorizzazione dei beni all’interno dell’impresa investe diverse problematiche che debbono essere attentamente valutate dalle aziende attive nel commercio internazionale. Quella del transfer pricing e del valore in dogana è la tematica che, più di ogni altre, sta occupando gli operatori e gli studiosi del settore. Il Manuale, primo nel suo genere, affronta la problematica della valorizzazione dei beni, nel particolare contesto delle operazioni infragruppo, analizzando tale fenomeno sotto la prospettiva della disciplina doganale, dell’imposizione diretta e dell’IVA. Grazie al contributo dei maggiori esperti del settore viene illustrato in che modo l’azienda si trovi a dovere riconciliare le diverse regole - economiche, fiscali e doganali - per la valorizzazione dei beni, senza dimenticare il delicato tema della tutela penale per le problematiche valutative di questo tipo. Particolare attenzione viene data alle best practice estere di Stati Uniti, Canada, Cina e dei principali Paesi della UE, per la gestione dei transfer pricing adjustments ai fini delle imposte sui redditi e delle dogane. Il Manuale si conclude con un Capitolo ricco di esempi pratici e con una utile Appendice Normativa, di Prassi e di Giurisprudenza.

Manuale Di Diritto E Pratica Doganale

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Author : Massimo Fabio
language : it
Publisher: IPSOA
Release Date : 2014-02-21

Manuale Di Diritto E Pratica Doganale written by Massimo Fabio and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-02-21 with Law categories.

Il volume rappresenta uno strumento operativo pratico per gestire efficacemente ogni operazione che generi un’obbligazione doganale. Scopo dell’opera è quello di porre l’operatore nelle condizioni di avvalersi al meglio della più recente disciplina nazionale e comunitaria, al fine di comprendere tutti i possibili vantaggi di cui la propria impresa può legittimamente beneficiare, sia in termini di riduzione dei costi (doganali ed aziendali in genere) sia in termini di snellimento delle procedure amministrative e contabili mediante l’impiego del regime doganale ritenuto più idoneo, anche al fine di evitare l’insorgere di irregolarità. La quinta edizione, aggiornata con le più recenti novità nazionali ed comunitarie, contempla la riconsiderazione globale del rapporto doganale per effetto dell’implementazione dei sistemi di appuramento telematico ECS (Export Control System) e EMCS (Excise Movement Control System), in materia di accise. Grande rilevanza è stata data alla descrizione del regime AEO (Authorized Economic Operator) ed alle opportunità che la nuova qualifica potrà concedere alle aziende. Inoltre, nella descrizione dei vari istituti, si è tenuto conto del nuovo Codice Doganale dell’Unione (Reg. UE n. 952/2013 del 9 ottobre 2013) che, non appena saranno emanate le nuove disposizioni di attuazione, apporterà un notevole snellimento e una generale semplificazione delle norme e dei principali istituti e procedure doganali, a beneficio sia degli operatori che delle autorità doganali. Il testo illustra casi pratici su aspetti controversi dell’applicazione della norma comunitaria, quali le royalties in importazione, la disciplina dei depositi “virtuali” di Tipo E, le determinazioni di origine, esaminando la disciplina del “made in Italy” e le criticità della movimentazione della merce con origine preferenziale. Si analizzano, inoltre, argomenti peculiari del commercio internazionale quali le segnalazioni antiriciclaggio, la controversa questione penale della fallace indicazione di origine, le problematiche relative all’etichettatura delle merci, e la disciplina dei prodotti dual use. In tema di valore delle merci, ampio spazio è stato dato all’analisi dei profili di daziabilità dei diritti di licenza e degli “apporti” con evidenza di prassi nazionale e recentissima giurisprudenza. Inoltre, il manuale contempla le soluzioni operative per la riconciliazione in dogana dei Transfer Pricing adjustments, propugnate dalla World Customs Organization e dalla International Chamber of Commerce. STRUTTURA Il diritto comunitario e la disciplina doganale La classificazione delle merci L’origine delle merci Il valore in dogana Il rapporto doganale La dichiarazione doganale La rappresentanza Immissione in libera pratica (importazione definitiva Esportazione definitiva La riforma del 2001 e il nuovo codice doganale comunitario Transito e regime TIR Deposito doganale Perfezionamento attivo Perfezionamento passivo Trasformazione sotto deposito doganale Ammissione temporanea Zone franche Depositi franchi La circolazione dei prodotti sottoposti ad accisa Procedure semplificate Electronic Data Interchange Incoterms Attività di controllo e tutela degli interessi finanziari Ue Disposizioni particolari (riciclaggio) Il nuovo codice doganale comunitario

Icc News

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Author :
language : en
Publisher:
Release Date : 1963

Icc News written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Commerce categories.

Transfer Pricing For Multinational Enterprises

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Author : H. C. Verlage
language : en
Publisher:
Release Date : 1975

Transfer Pricing For Multinational Enterprises written by H. C. Verlage and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with International business enterprises categories.

Monograph on transfer pricing or the pricing of products for sale between different parts of the same multinational enterprise - covers economic implications under decentralization, fiscal aspects such as customs valuation, profit taxes, etc., pricing methodology and administrative aspects. Bibliography pp. 199 to 206 and references.