Customs transfer pricing: the dynamics
November 29, 2007
In the first of a series, Carol Todd of KPMG New Zealand, looks at customs valuation in her home country
The OECD transfer pricing guidelines and the valuation rules of the World Trade Organisation underpin New Zealand’s transfer pricing and customs valuation regimes. New Zealand members of multinational groups therefore face similar practical difficulties in dealing with the different transfer pricing and customs methodologies as do importers (and currently to a lesser degree, exporters) in many countries.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.