Customs post-payment for transfer pricing
Quelle: https://www.oecd.org/tax/transfer-pricing/
A customs post-payment for transfer pricing is a subsequent payment to customs resulting from an adjustment of the transfer price (the price used between related entities for intragroup goods movements). This payment occurs when customs adjusts the customs value or duties based on transfer pricing adjustments, often after a audit or revaluation of the intercompany pricing.
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