The Customs and Transfer Pricing Harmonization Legislation and Its Application in Practice

Type

Journal

Author

Kang, G.W.

Country

Korea (Rep.)

Published Date

April 28, 2014

Issue

Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 3

DOI

https://doi.org/10.59403/1cqw1yg

Document

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This article analyses the regulatory and practical aspects of the conflict arising as a result of different customs and transfer pricing rules governing related-party transactions.

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The Customs and Transfer Pricing Harmonization Legislation and Its Application in Practice