This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuati

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 va

Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often marked

This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers aroun