sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
« Transfer Pricing »
 I-T tribunal sends back Microsoft transfer pricing case to tax officer
 Transfer Pricing Adjustment - Status and Way Forward
 Transfer Pricing in India Explained
  Doing business in India: ‘Substance’ over ‘form’ in transfer pricing regime
 Tax authorities focus on transfer pricing adjustments
 Transfer Pricing: The AMP Issue Keep Oscillating
 Transfer pricing-A reputational risk?-Moore Stephens
 Department Of Consumer Affairs, Ahmedabad, Gujarat
 Polish transfer pricing guidance would alter low-value transactions, loans, documentation
 Aligning transfer pricing and customs valuations
 Indian High Court refuses to review dispute over transfer pricing comparables selection
 Move court only on question of law in transfer pricing cases: High Court
 CBDT proposes clear-cut timelines under transfer pricing
 Taxman disallows AMP deductions sought by MNCs
 Transfer Pricing Dispute Resolutions in India: New Relaxations

Aligning transfer pricing and customs valuations
August, 09th 2018

If two branches of a nation's revenue authorities apply different rules for the same transaction, it can lead to double taxation, and has the potential to hurt the investment climate

Historically, customs valuations (CV) and transfer pricing (TP) have been at opposite ends of the spectrum due to the divergent objectives of the two regulations.

CV rules are primarily applicable to the import of goods from related parties, whereas TP regulations are applicable to all cross-border transactions between related parties. The fundamental conflict of interest lies in the fact that CV seeks to evaluate if there is under-invoicing of imports, and hence under-payment of customs duty on imports, whereas TP seeks to check if an excess price has been paid for imports from related ...

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Custom Software Development Outsourcing Custom Software Development Offshore Cus

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions