Influence of Linkage on the Declared Price for Customs Taxation: Treatment of Transfer Pricing in Customs Valuation
The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax en...
| Autor Principal: | Vásquez Nieva, Óscar |
|---|---|
| Otros Autores: | Arias Quispe, José |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Derecho & Sociedad
2015
|
| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12577/13135 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or similar conditions, contained in Andean Community Resolution 1684, providing evidence to apply the following procedures:a) Analysis of the Circumstances of the Sale, or b) Using a Criterion Value. |
|---|