How customs valuation and transfer pricing rules are similar yet different in Brazil
August 26, 2008
TPWeek.com correspondent, Machado Associados, points out that rules on customs valuation and transfer pricing resemble each other in some ways, but diverge in others
The control over the customs value of imports and exports consists of an administrative procedure that aims to identify if the customs values reported by importers and exporters are reasonable, and, if not, to make them appropriate with the rules established by federal laws and international treaties, particularly the Gatt, for the purposes of calculation of customs duties and to decrease dumping.
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