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Customs and Tax Valuation

Value is a relative matter of opinion. However, a legal definition of value is required to ensure where the tax levied on an appropriate value.

An effective transfer pricing rule, system and implementation is based on tax value, tax valuation, taxable value, customs value, procedural law, GATT, customs regimes newly introduced, Sarbanes-Oxley Rules, international conventions and bilateral agreements.

GRANIT delivers transfer pricing services via paying a specific attention to relevant issues.

Our transfer pricing customs and tax valuation services are also structured on the overall value chain as

“Company and Industry Analysis”,

“Functional Analysis”

  • Functions performed, risks assumed and asset employed,
  • Analysis of responsibility centers, expense centers, cost centers, revenue centers, profit centers and investment centers,
  • Analysis of business processes; procurement, intake and trading, processing, marketing and sales, logistics,
  • Tangible Assets and Intangible Assets (IP)
  • Risks of product liability, operating, warranty, market, currency, inventory, credit, capacity, liquidity, logistics and environmental

“Transfer Pricing Policy”,

  • Price settings, price and/or profit checking,
  • Transfer price calculation
  • Selection of the most appropriate TP method

“Economic Analysis”

  • Comparables search,
  • Selection of comparables and database,
  • Financial analysis, inter-quartile range and other statistical methods
  • Analysis of comparable company results for an arm’s lenghts compensation

More information please contact with one of our partners.