Transfer Pricing and Customs Valuation – Emerging Trends!

Journal
Vaidya, K.; Supekar, D.
India
Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 4
PriceUSD 45

The mismatch between transfer pricing and customs valuation rules in intercompany transaction is of growing concern. This article looks at the situation in India while explaining how taxpayers may align the two issues.