Custom Value and Transfer Prices

Celní hodnota a transferové ceny

Alexej Sato

Český finanční a účetní časopis, 2013, vol. 2013, issue 2, 106-113

Abstract: 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; Celní hodnota; Transferová cena; Princip tržního odstupu (search for similar items in EconPapers)
JEL-codes: H25 K34 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.345

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