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.
This course co-developed with the OECD aims to explain the stakes and problems of transfer pricing from both tax and customs points of view.
This course was updated in 2015 thanks to the financial support of the Ministry of Strategy and Finance of the Republic of Korea.
This course development was funded by CCF Korea
The overall course has a duration of approximately 6 hours.
Duration: 6 hr
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