The implementation and evaluation of customs valuation of goods in the face of transfer pricing

The process of transfer pricing, both fiscal and administrative impact of the customs administration and under the control of transactions, a tax planning tool for use as required for taxpayers, but also between the fiscal and customs authorities, the customs value for imports of goods that make up the tax base for determining the cost of the birth of opinion differences have caused.Indeed, the basic purpose of the customs value of imported goods subject to international trade within the framework of objective criteria, which is put out properly in terms of fiscal and customs administration, is the price of imported goods, securities with low or high a price to determine the root cause might varied, the price of imported customs items and corporate taxes will create a positive and negative effects on the form.Indeed, a high value on the customs declaration, and consequently more and so on.The customs authorities of tax revenue targets, on the other side of the high determination of the customsvalue of the business to increase inventory costs asa result of wear on the corporate tax base caused by the movements argument that the financial administration of the relevant operations independently of each other within their competence evaluations,and the taxpayers to the alignment of two separate objective concerned authorities on the subject of individual savings has led to serious problemsDescribed to this point, in the light of this study, the axis of the customs value of goods transfer pricing policy and evaluation of applications made in terms of customs and fiscal legislation, in light of the information that exists between authorities and with the above-mentioned reasons, consisting of securities related to determine the solution for the elimination of differences in perspective and practice developed the recommendations.Key Words1. Transfer Pricing2. Customs Valuation3. Principle Value of Equal4. Import5. Goods