Last week, I had the privilege to moderate a panel of highly-experienced speakers addressing the intersection between transfer pricing and customs valuation at the Bloomberg BNA 6th Annual Global Transfer Pricing Conference here in Washington, D.C. It was a very interesting discussion that addressed the challenges commonly presented when an intercompany transfer price is used for customs purposes (e.g., documenting the acceptability of the transfer prices from a customs perspective, dealing with retroactive transfer price adjustments for customs purposes, etc.), as well as the customs implications of the OECD’s Base Erosion and Profit Shifting (BEPS) project. I thought you might find the slides we used for the panel to be of interest.
If you have any questions, please let me know.