Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany
Language: English
Published by GRIN Verlag, GRIN Verlag Feb 2025, 2025
- Softcover
- New
Seller: buchversandmimpf2000, Emtmannsberg, BAYE, Germanybuchversandmimpf2000
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Condition: New
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Add to basketItem description from seller
This item is printed on demand - Print on Demand Titel. Neuware -Master's Thesis from the year 2024 in the subject Law - Tax / Fiscal Law, grade: 1.3, University of Münster (Faculty of Law), language: English, abstract: The master's thesis explores the complex relationship between Transfer Pricing (TP) and Customs Valuation (CV) in multinational enterprises (MNEs), focusing on the compatibility of the Transactional Net Margin Method (TNMM) and the Transaction Value (TV) method.Using a legal framework analysis, the study examines regulatory overlaps and conflicts, particularly in the context of tangible goods imported from Switzerland to Germany.The research highlights the impact of retrospective TP adjustments on customs values and assesses whether a harmonised approach to TP and CV is legally and practically feasible.The findings suggest that, despite their distinct objectives, both disciplines can be reconciled through proactive compliance strategies, integrated documentation, and regulatory engagement.The thesis provides practical recommendations for MNEs, offering a structured framework to navigate these dual regulatory environments while considering administrative practices and relevant case law.Books on Demand GmbH, Überseering 33, 22297 Hamburg 112 pp. Englisch.…
Seller Inventory # 9783389113103
- Title
- Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany
- Author
- Sergo Dreving
- Publisher
- GRIN Verlag, GRIN Verlag Feb 2025
- Publication year
- 2025
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 338911310X
- ISBN 13
- 9783389113103
- Item weight
- 174 grams
- Dimensions
- 210x148x9 mm
"Synopsis" may belong to another edition of this title.
buchversandmimpf2000
Emtmannsberg, BAYE, Germany
AbeBooks seller since January 23, 2017
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