Essays about: "CUSTOMS VALUATION and price adjustments"

Found 1 essay containing the words CUSTOMS VALUATION and price adjustments.

  1. 1. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

    University essay from IHH, Rättsvetenskap

    Author : Maria Malm; [2009]
    Keywords : customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

    Abstract : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. READ MORE