Transaction value more readily acceptable in related-party sales subject to transfer pricing

On 30 May 2012, U.S. Customs and Border Protection (CBP) finalized a new policy on post-entry adjustments to value in related-party sales. The new policy would make it easier for affiliated companies to make post-entry adjustments to value under the transaction value method, where advance pricing agreements, transfer pricing studies, or other evidence establishes an “objective formula” supporting post-entry adjustments (either downward or upward) to transaction value.

Read: "Transaction value more readily acceptable in related-party sales subject to transfer pricing"


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