In application of Article 13.1 of the EU Council Directive 2006/112/CE on the common system of the value added tax, all orders for goods and services provided by the WCO are invoiced exclusive of VAT since the WCO is regarded as non-taxable person in respect to the activities or transactions in which it engages as public authority within its scope of activity defined in the Convention of 15 December 1950 establishing a Customs Co-operation Council, even where it collects dues, fees, contributions or payments in connection with those activities or transactions.

Cours sur les prix de transfert



Les modules d’apprentissage en ligne sur les prix de transfert ont été développés conjointement par l’OMD et l’OCDE. Ils visent à vous doter des connaissances et des compétences nécessaires à une bonne compréhension des enjeux liés aux prix de transfert. Ce module est une introduction.

Quantity discounts
1-4 5-10 11-50 51+
264,58 224,89 185,21 158,75
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Additional information



Product Type


Duration: 6 hr


Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above

Operating System

Windows XP or higher

Browser Support

Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher


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