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.
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.
Duration: 80 min
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
Microsoft Internet Explorer;9 or higherFirefox 3 or higherSafari 4 or higherLatest version of Google ChromeAdobe Flash PlayerAdobe Flash 9 or higher