Документация по трансфертному ценообразованию как защита от включения дивидендов в таможенную стоимость

Abstract

This article aims to shed light on intersection of transfer pricing and customs valuation, when it comes to dividends, and explores how transfer pricing documentation can serve as a protective measure against the inclusion of dividends in the customs value of imported goods under the Transaction Value Method of customs valuation. Specifically, the article addresses how the approach to including dividends in the customs value differs between the EAEU Customs Code and the WTO Agreement on the implementation of Article VII of the GATT 1994: what is the prevailing court interpretation regarding the inclusion of dividends in the customs value, and how transfer pricing documentation can mitigate the risk of inclusion of dividends in the customs value of imported goods using the Transaction Value Method.