Transfer Pricing and Customs Value (ICC Policy Statement)
TP adjustments for the profit tax purposes – Are they possible?
Supervision in transfer pricing: monitoring, audits, questioning
Transfer pricing rules in Ukraine: back to the drawing board
Resolution of CMU № 724: reference customs value – new problems for import
Review of the latest court practice on customs value
Customs authorities have a right to use every following method of assessment of customs value of goods if this value may not be assessed through the implementation of the previous method. In addition to that, customs authorities are obliged to prove the impossibility of implementation of every previous method, including impossibility of recognition of customs value presented by the declarant
Customs valuation of goods imported from related parties