Transfer Pricing and Customs Valuation Overlap: Is It Possible to Bridge Two Worlds?

Yıl 2020, , 71 - 85, 12.02.2020

Muhsin Atcı

https://doi.org/10.30855/gjeb.2020.6.1.005

Öz

Importation
of a good from a distinct and legally separate entity of the same group company
is regarded as related party transaction. Such a case is treated as a risky
transaction by both for customs and revenue administrations because of
possibility of influenced price declared by the company. For a long while WCO
and OECD, as supra national bodies, have strived to find a deal between these
two separate worlds but, unfortunately, a definitive approach could not be
developed yet. The existence of two sets of rules and two different administrative
bodies dealing with income taxes and customs duties, make cross-border trade
overly complicated and costly. In this paper, after evaluating significance of
the problem a response is intended to discuss for the question of “how could
customs valuation and transfer pricing overlap be reconciled by considering
favor of the whole stakeholders?”

Anahtar Kelimeler

Transfer Pricing, Custom Valuation, Price Adjustment, WCO, OECD

Transfer Fiyatlandırması ve Gümrük Kıymeti Çakışması: İki Ayrı Dünyayı Uzlaştırmak Mümkün mü?

Öz

Bir malın aynı gruba ait
farklı ve yasal olarak ayrı bir şirketinden ithalatı bir ilişkili taraf işlemi
olarak kabul edilir. Böyle bir işlem beyan edilen satış bedelinin aradaki
ilişkiden etkilenmiş olma ihtimali nedeniyle hem gümrük hem de gelir idareleri
tarafından riskli işlem olarak değerlendirilir. Uzunca bir süredir WCO ve OECD,
ulusüstü kurumlar olarak, bu iki dünya arasında bir çözüm bulabilmek için çaba
sarfetmektedirler, fakat maalesef henüz belirli bir yaklaşım
geliştirilememiştir. Gelir üzerinden alınan vergiler ve gümrük vergisi ile
ilgili iki kural setinin ve iki farklı idari birimin varlığı sınır ötesi
ticareti oldukça karmaşık ve maliyetli hale getirmektedir.  Bu çalışmada sorunun önemi vurgulandıktan sonra
“Transfer fiyatlandırması ve gümrük kıymeti çakışması bütün tarafları ikna
edecek şekilde nasıl uyumlaştırılabilir?” sorusuna bir cevap verilmeye
çalışılmıştır.

Anahtar Kelimeler

Transfer Fiyatlandırması, Gümrük Kıymeti, Fiyat Düzeltmesi, WCO, OECD

Kaynakça

• Ainsworth, R. T. (2007). IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules In Income Tax – Customs – Vat. Boston: Boston University. Retrieved from: http://www.bu.edu/law/faculty/scholarship/workingpapers/2007.html
• An, H., Gambardella, D. & Ritchie, Z. (2013). Transfer Pricing and Customs Nirvana: Is It Possible?. Bloomberg BNA, 18(17).
• Doernberg, R. L. (2004). International Taxation in a Nutshell. Thomson/West.
• Duarte Nuno T. F.R. (2012). The tension between Transfer Pricing and Customs Valuation. Lisbon: ISEG.
• Gustafson, C. H., Peroni , R. J. & Pugh, R. C. (2006). Taxation of International Transactions; Materials, Text and Problems, 3th Edition. Thomson West.
• Hickman, A. & Bacon, M. (2009). “United Kingdom” in Transfer Pricing and Customs Valuation ed. Anuschka Bakker and Belema Obuoforibo. Amsterdam: IBFD, 530.
• Jovanovich, M. J. (2017). Customs Valuation and Transfer Pricing, Is it Possible to Harmonize Customs and Tax Rules?. Kluwer Law, Montreal.
• Kitaura, M. & Cremer I. (2011). “Customs Value” in Transfer Pricing and Customs Valuation ed. Anuschka Bakker and Belema Obuoforibo, (Amsterdam: IBFD, 2009), 59-91.
• Loknathan, V. (2018). History of economic thought,10th Edition. S Chand & Co Ltd.
• Malm, M. (2009). Customs Valuation and Transfer Pricing – Two sides of the Same Coin, Jonkopink University, Master Thesis. Retrieved from: http://hj.diva- portal.org/smash/record.jsf?pid=diva2:281537
• Marsilla, S. I. (2008). Customs Valuation and Transfer Pricing. Berlin/Heidelberg: ERA Forum-Springer, 9/3.
• Methenitis, B. & King, K. (2010). Supporting Transaction Value with Transfer Pricing Data: Lessons from Recent U.S. Customs and Border Protection Rulings. Bloomberg BNA, 19/3.
• Ping, L. & Silberztein, C. (2007). Transfer Pricing, Customs Duties and VAT Rules: Can We Bridge the Gap?. World Commerce Review. Retrieved from http://www.oecd.org/tax/transfer-pricing/transferpricingcustomsdutiesandvatrulescanwebridgethegap.htm
• Renaud, P. (2010). Customs Valuation And Its Interaction With Transfer Pricing. Financier Worldwide. Retrieved from Http://Www.Financierworldwide.Com/Article.Php?Id=5670
• Ritchie, Z. (2009). “Australia” in Transfer Pricing and Customs Valuation ed. Anuschka Bakker, and Belema Obuoforibo. Amsterdam: IBFD, 247-267.
• Sandra G. (2009). “Canada” in Transfer Pricing and Customs Valuation ed. Anuschka Bakker and Belema Obuoforibo. Amsterdam: IBFD, 287-317
• Silberzten, C. (2009). Transfer Pricing, OECD Policy Framework, in Transfer Pricing and Customs Valuation, ed. Anuschka Bakker and Belema Obuoforibo. Amsterdam: IBFD, 33-59.
• Tropin, M. (2007). Australia, BNA, Transfer Pricing Report 88. Brussels.
• Zinkin, R. & Louis, J. (2019). Better Governance Across the Board. Creating Value Through Reputation, People, and Processes. Berlin. Boston: De Gruyter. Retrieved 21 Aug. 2019, from https://www.degruyter.com/view/product/508482
• 4458 no. Turkish Customs Act.
• Australian Customs and Border Protection Service, Practice Statement No; PS 2009/01
• Australian Customs and Border Protection Service, Practice Statement of Valuation Advice relating to Transfer Pricing.
• Canada Customs Agency, (2006), Income Tax Transfer Pricing And Customs Valuation, Memorandum D-13-3-6.
• HMRC. International Manual INTM 480000.
• HMRC. Notice 252, July 2013.
• OECD. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2010.
• WCO. Agreement On Implementation Of Article Vii Of The General Agreement On Tariffs And Trade 1994.