Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany

Sergo Dreving

ISBN 10: 338911310X / ISBN 13: 9783389113103

Published by GRIN Verlag, 2025

About this Item

Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany | Sergo Dreving | Taschenbuch | Englisch | 2025 | GRIN Verlag | EAN 9783389113103 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu.

Seller Inventory # 131884427

Bibliographic Details

• Title: Coexistence of Customs Valuation Transaction Value Method and Transfer Pricing Transactional Net Margin Method in Multinational Enterprises Importing Goods from Switzerland to Germany
• Publisher: GRIN Verlag
• Publication Date: 2025
• Language: English
• ISBN 10: 338911310X
• ISBN 13: 9783389113103
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 210W x 148H x 9D millimeters 210 millimeters width by 148 millimeters height by 9 millimeters depth
• Weight: 174 grams
• Seller catalogs:
  • Bücher

About this title

Synopsis

Master's Thesis from the year 2024 in the subject Law - Tax / Fiscal Law, grade: 1.3, University of Münster (Faculty of Law), language: English, abstract: The master's thesis explores the complex relationship between Transfer Pricing (TP) and Customs Valuation (CV) in multinational enterprises (MNEs), focusing on the compatibility of the Transactional Net Margin Method (TNMM) and the Transaction Value (TV) method. Using a legal framework analysis, the study examines regulatory overlaps and conflicts, particularly in the context of tangible goods imported from Switzerland to Germany. The research highlights the impact of retrospective TP adjustments on customs values and assesses whether a harmonised approach to TP and CV is legally and practically feasible. The findings suggest that, despite their distinct objectives, both disciplines can be reconciled through proactive compliance strategies, integrated documentation, and regulatory engagement. The thesis provides practical recommendations for MNEs, offering a structured framework to navigate these dual regulatory environments while considering administrative practices and relevant case law.