Customs

Joel Cooper of DLA Piper, London, follows up his report from last week, analyzing the newly-released text of WCO guidance on the use of a transfer pricing studies employing the TNMM method to prove customs values. . .

Joel Cooper, co-head of international transfer pricing at DLA Piper, London, reports on a new WCO instrument that addresses use of transfer pricing documentation in assessing customs values. . . .