Customs transfer pricing audit
Quelle: https://www.oecd.org/tax/transfer-pricing/
TL;DR
A customs transfer pricing audit is an examination by customs authorities of the transfer prices used in intra-group transactions to ensure they reflect an arm's-length basis. The audit assesses whether prices on goods and services declared for customs duties, import VAT, and other charges are consistent with market-based pricing and compliant with transfer pricing rules, to prevent price manipulation or …
A customs transfer pricing audit is an examination by customs authorities of the transfer prices used in intra-group transactions to ensure they reflect an arm's-length basis. The audit assesses whether prices on goods and services declared for customs duties, import VAT, and other charges are consistent with market-based pricing and compliant with transfer pricing rules, to prevent price manipulation or misvaluation in the customs and trade context.
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