Transaction Market Value Range based on Arm’s Length Principle for Customs and Tax Purposes

2021
Māris Jurušs, Baiba Šmite-Roķe, Kristīne Milosēviča

The purpose of the article is to examine the similarities and differences between transfer prices and customs values due to the importance of international trade. The transfer price is the price set in the transaction between two related companies if they operate from different countries or customs territories. In this case, the customs burden comes in between and impacts the prices. As price should be an arm’s length based on customs and transfer price perspective, some issues could arise as the rules are not identical from customs and transfer pricing perspective

Atslēgas vārdi
Taxes, Transfer pricing, Customs
DOI
10.37372/mrttvpt.2021.2
Hipersaite
http://real.mtak.hu/137712/1/30eveskotet_vegleges.pdf

Jurušs, M., Šmite-Roķe, B., Milosēviča, K. Transaction Market Value Range based on Arm’s Length Principle for Customs and Tax Purposes. No: Tradíció, tudomány, minőség. Budapest: Nemzeti Közszolgálati Egyetem, 2021. 153.-164.lpp. ISBN 978-615-81879-6-1. Pieejams: doi:10.37372/mrttvpt.2021.2

Publikācijas valoda
English (en)