Český finanční a účetní časopis 2013(2):106-113 | DOI: 10.18267/j.cfuc.345

Custom Value and Transfer Prices

Alexej Sato
Doc. Ing. Alexej Sato, CSc. - docent; Katedra mezinárodního obchodu, Fakulta mezinárodních vztahů, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; člen Komise pro cla a regulaci obchodu ICC; <sato@vse.cz>.

Major part of multinational companies from the whole world is facing the problems connected with the valuation of goods in the international business. Transactions between related parties are subject to examination guided with different rules and contradictory interests of both customs and fiscal authorities. This article makes an attempt to describe basic problems and propose some resolution which should be in the interest of all concerned.

Keywords: Custom value; Transfer price; Arm's length principle.
JEL classification: H25, K34

Published: June 1, 2013  Show citation

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Sato, A. (2013). Custom Value and Transfer Prices. Czech Financial and Accounting Journal, 2013(2), 106-113. doi: 10.18267/j.cfuc.345
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    References

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