Bibliographic record
Abstract
Why this book? This book discusses the intricate role of transfer pricing and customs value in today's international business environment. It examines in detail the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations. The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by an in-depth discussion of related issues such as VAT and administrative matters. Country chapters provide practical insights into applicable legislation and valuation methods and case studies allow direct comparison between the practices of the different countries. It concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach. This book is essential reading for both tax practitioners and customs officials involved in cross-border business transactions. Downloads Sample excerpt, including table of contents Countries/Jurisdictions covered Australia, Brazil, Canada, China, France, Germany, India, Japan, Mexico, Netherlands, South Africa, United Kingdom and United States. Contents Chapter 1: Introduction Chapter 2: Transfer Pricing – OECD Chapter 3: Customs Value Chapter 4: Customs Valuation – EU Chapter 5: Other Regions Chapter 6: Comparison between Customs Valuation and OECD Transfer Pricing Guidelines Chapter 7: Value Added Tax Chapter 8: Administrative Issues Chapter 9-21: Country Surveys (incl. 2 case studies) Chapter 22: Conclusion Contributor(s) Luis A. Abad, Mike Bacon, Anuschka Bakker, Mukesh Butani, Christopher F. Corr, Francisco Cortina, Ian Cremer, Simone Dias Musa, Robert L. Eisen, Andre Erasmus, Massimo Fabio, Sean F. Foley, Koichiro Fujimori, Francois Gadel, Steven R. Galginaitis, Sandra Goldberg, Monique van Herksen, Michael Hewson, Andrew Hickman, Billy Joubert, Juan Martin Jovanovich, Maki Kitaura, Chehrazad Laurent-Lachheb, Marc M. Levey, Mayra O. Lucas Mas, Clarissa Machado, Alessandra Machado Villas Bôas, Jed Michaletos, Heather Missouri, Nigel Peter Moore, Duane Newman, Yongjun Peter Ni, Chikara Okada, Danny Oosterhoff, Olebogeng Ramatlhodi, Ricardo Rendon, Zara Ritchie, Steve Roberts, Johannes Schimmer, Jeroen Scholten, Caroline Silberztein, Yoshio Uehara.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.004 | 0.008 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".