Of late, there has been considerable focus given by governments and international organizations as to whether there should or could be “convergence” of the transfer pricing and customs valuation rules. Using U.S. to Canada cross-border transactions as the basis of discussion, Darrel Pearson, along with Richard Gottlieb and Stephen J. Savati, focus on certain aspects of the matter. This article was published by Duff & Phelps in the third quarter of 2008 edition of
Transfer Pricing Insight, a quarterly newsletter addressing transfer pricing developments and issues.
Please note that this publication presents an overview of notable legal trends and related updates. It is intended for informational purposes and not as a replacement for detailed legal advice. If you need guidance tailored to your specific circumstances, please contact one of the authors to explore how we can help you navigate your legal needs.
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