Cross-border valuation for income tax, customs duties and VAT

Journal
Bulletin for International Taxation 2001 (Volume 55), No. 3
Considers cross-border valuation for income tax, customs duties and VAT, and compares the methodologies used for these taxes. Demonstrates that the differences in the valuation methods used by different taxes are significant, and concludes that uniformity of methods does not appear to be viable as each tax is characterized by its own structure, goals and principles.