000			01121cam a2200229 a 4500
001			15988663
005			20260210052332.0
008			091118s2009 ne a b 000 0 eng d
010			_a 2009419678
020			_a9789087220594
020			_a9087220596
082			_a343.056 BAK
245	0	0	_aTransfer pricing and customs valuation : _btwo worlds to tax as one / _cedited by Anuschka Bakker and Belema Obuoforibo
260			_aAmsterdam : _bIBFD, _c2009.
300			_axxxii, 662 p. : _bill. ; _c23 cm.
505			_aChapter 1: Introduction • Chapter 2: Transfer Pricing – OECD • Chapter 3: Customs Value • Chapter 4: Customs Valuation – EU • Chapter 5: Other Regions • Chapter 6: Comparison between Customs Valuation and OECD Transfer Pricing Guidelines • Chapter 7: Value Added Tax • Chapter 8: Administrative Issues • Chapter 9-21: Country Surveys (incl. 2 case studies) • Chapter 22: Conclusion
650		0	_aCustoms appraisal _xLaw and legislation.
650		0	_aTransfer pricing _xLaw and legislation.
700	1		_aBakker, Anuschka
700	1		_aObuoforibo, Belema
942			_2ddc _cBK
999			_c112077 _d112077