Influence of Linkage on the Declared Price for Customs Taxation: Treatment of Transfer Pricing in Customs Valuation

• Autores: Vásquez Nieva, Óscar, Arias Quispe, José
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/12577
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12577
• Nivel de acceso: acceso abierto
• Materia: Customs; Transfer Pricing; Customs Valuation; Tax importation; Customs Law; Identical good; Similar good; Aduanas; Precios de Transferencia; Valoración Aduanera; Tributación de importación; Derecho Aduanero; Mercancía idéntica; Mercancía similar

The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or similar conditions, contained in Andean Community Resolution 1684, providing evidence to apply the following procedures:a) Analysis of the Circumstances of the Sale, or b) Using a Criterion Value.