다국적기업의 이전가격에 대한 과세대응방안에 관한 연구

Transfer pricing and customs valuation I examined the scheme to be used as a tool of “verification of trading conditions.” And it confirmed the problem with the price changes made by the compensation adjustment. For this reason, we have examined the “price adjustment clause” of the provisions of the GATT 1947 Article 7 and WTO Customs Valuation Agreement. Verification of the effect on the special relationship is the content to be executed in the art. In order to usually to ensure the effectiveness of the use of the price, it is necessary to organize the execution experience of temporarily customs examination. So, it must be established quickly verification practices affect the special relationship with the regular price. Moreover, it is necessary to accumulate experience and examples of such practices. And this is the minimum institutional apparatus can be made “Harmony transfer pricing and customs valuation.” Normal price and transfer price to taxpayers customs authorities must be able to verify that there are no special effects. These steps we were presented a complementary measures of price reporting system for the contents.