The Customs and Transfer Pricing Harmonization Legislation and Its Application in Practice

Journal
Author
Kang, G.W.
Country
Korea (Rep.)
Published Date
Issue
Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article analyses the regulatory and practical aspects of the conflict arising as a result of different customs and transfer pricing rules governing related-party transactions.