{
  "node_id": "oecd-customs-transfer-pricing-wco-interface-2015",
  "title": "OECD WCO Customs Valuation and Transfer Pricing Interface - Resolving Conflicts Between Customs Value and Arm's Length Price for Related Parties",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "This regulation requires customs authorities and tax administrations to resolve conflicts between customs value and arm's length price for related parties, as outlined in Article 1 of the OECD WCO Customs Valuation and Transfer Pricing Interface.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-attribution-profits-permanent-establishments-2010",
    "oecd-financial-transactions-transfer-pricing-2020"
  ],
  "primary_citations_count": 5
}