New findings on the benefit of transfer pricing rules for customs valuation purposes

Abstract

This article summarises new findings on the benefit of transfer pricing rules for customs valuation purposes. It is an extract of the author's doctoral thesis on the subject 'Customs value methods to prove that the price agreed between related parties has not been influenced by their relationship' (in German: Zollwertrechtliche Methoden zum Nachweis der Unbeeinflusstheit von Preisvereinbarungen zwischen verbundenen Kaufvertragsparteien')1.