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



Ce cours co-développé avec l’OCDE vise à expliquer les enjeux et les problématiques des prix de transfert tant du point de vue fiscal que douanier.

Ce cours a été mis à jour en 2015 grâce au soutien financier du Ministère de la Stratégie et des Finances de la République de Corée.

Ce développement de cours a été financé par CCF Korea

Le cours global a une durée d’environ 6 heures.

Quantity discounts
1-4 5-10 11+
264,58 119,06 92,60
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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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