Countries regulate and tax imported goods through the customs duties they impose at their ports of entry. According to the World Trade Association, a hierarchy of techniques exists to determine the ...

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As tariffs on goods imported into the United States keep changing, the interplay between customs values and transfer pricing has become more significant. Taxpayers with established transfer prices may ...

Forbes contributors publish independent expert analyses and insights. Aleksandra Bal covers indirect tax and technology developments. As international e-commerce has grown, so too has the complexity ...