https://www.taxtmi.com/article/detailed?id=13815 Related party cross border prices are subject to concurrent scrutiny under transfer pricing and customs valuation: transfer pricing enforces the arm's length principle using methods like CUP, Cost Plus, Resale Price, Profit Split and TNMM and requires documentation to justify intercompany pricing for tax purposes; customs valuation relies on the Transaction Value Method and examines transactional records to ensure declared import value reflects market value for duty assessment. Adjustments by either authority can trigger reciprocal reassessments, creating coordination and double scrutiny risks. en-us Mon, 17 Mar 2025 07:45:28 +0530 Fri, 11 Apr 2025 18:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13815 Related party cross border prices are subject to concurrent scrutiny under transfer pricing and customs valuation: transfer pricing enforces the arm's length principle using methods like CUP, Cost Plus, Resale Price, Profit Split and TNMM and requires documentation to justify intercompany pricing for tax purposes; customs valuation relies on the Transaction Value Method and examines transactional records to ensure declared import value reflects market value for duty assessment. Adjustments by either authority can trigger reciprocal reassessments, creating coordination and double scrutiny risks. Articles Customs - Import - Export - SEZ Mon, 17 Mar 2025 07:45:28 +0530 https://www.taxtmi.com/article/detailed?id=13815