What OECD WCO Customs Valuation and Transfer Pricing Interface - Resolving Conflicts Between Customs Value and Arm's Length Price for Related Parties requires
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.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.1 · Last updated:
Primary source: https://www.oecd.org/tax/transfer-pricing/customs-valuation-and-transfer-pricing.pdf
SHA-256 integrity: 21ab718673905c554125cef7dff4b18002b5eb589495bf2dc57c2f529cc9bb22
Primary Citations — 5 traced to source
- OECD WCO Customs Valuation and Transfer Pricing Interface, Article 1 - Introduction
- OECD WCO Customs Valuation and Transfer Pricing Interface, Article 2 - Scope of Application
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