Transfer pricing and customs good: Comparisons and coordination perspectives

Abstract

The article investigates the contested issue of the co-existence between the transfer pricing and the enhancement of goods in customs goods, with the experience of the multinational group member businesses. The existence of two different systems of enhancement stands as a slowdown to the global and cross-border commerce development, goal of the major global economies' governments and of many international organizations. On the subject, there is still a variety of opinions among the separate positions in law and administrative customs practice. The author, taking into account some European and non-EU Countries' works, after depicting various nowadays' legal solutions, reflects de iure condendo about a possible solution to the problem, in order to prevent the detection of different values for a single fare, with a unique commercial transaction, providing a sort of a coordination between the two enhancement systems.