The Transfer Pricing e-learning modules have been jointly developed by the WCO and the OECD. They aim to equip you with the knowledge and skills needed for a proper understanding of the issues related to Transfer Pricing. In this module comparative studies of customs valuation and transfer pricing methods are presented.
This module will help you understand the concept of Customs valuation and the foundations and structure of the WTO Agreement. A quiz is also included to test your knowledge.
Two modules on the First Method (Article 1, Article 8) will help you become familiar with and understand the concept of transaction value, i.e. how to determine the price actually paid or payable. Also, various elements which must be added to the price actually paid or payable as well as those that WCO Members may choose to include or exclude are presented. A quiz is also included to test your knowledge.
This module will help you become familiar with the principles for applying the second and third valuation methods. A quiz is also included to test your knowledge.
This module presents how to apply the fallback method of valuation. A quiz is also included to test your knowledge.
This course will help you understand the general rules relating to the application of Articles 9 to 17 of the Agreement. A quiz is also included to test your knowledge.
Become familiar with the role of the WTO Valuation Committee and the WCO Technical Committee on Customs Valuation. Understand the rules that administrations of countries which are signatories to the Agreement must follow. A quiz is also included to test your knowledge.
Understand the decisions of the WTO Committee on Customs Valuation and the instruments of the Technical Committee on Customs Valuation relating to the Agreement. A quiz is also included to test your knowledge.
