Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? / Juan Martín Jovanovich.
2002
K4640.A66 J68 2002 (Map It)
Available at Cellar
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Author
Title
Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules? / Juan Martín Jovanovich.
Published
Hague ; New York : Kluwer Law International, 2002.
Call Number
K4640.A66 J68 2002
Former Call Number
Comp 973 J829 2002
ISBN
9041198881 (alk. paper)
Description
xviii, 135 pages ; 25 cm.
System Control No.
(OCoLC)50280109
Bibliography, etc. Note
Includes bibliographical references (pages 127-130) and index.
Record Appears in
Table of Contents
Abstract
Resume
Acknowledgments
Introduction
Ch. I
General
1
Ch. II
The Arm's Length Principle
11
Ch. III
Determining Whether the Relationship Influenced the Price: Arm's Length Prices
43
Ch. IV
Tax Bases: Customs Value and Tax Value of Imported Goods - Adjustments
77
Ch. V
Price Review Clauses and Formula Pricing
113
Conclusions
121
Bibliography
127
Index
131