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  1. 1. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

    Magister-uppsats, Högskolan i Jönköping/IHH, Rättsvetenskap

    Författare :Maria Malm; [2009]
    Nyckelord :customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

    Sammanfattning : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. LÄS MER