Are Royalties Dutiable?: A Tango between Transfer Pricing and Customs Valuation

Sebastiaan Kuijper; Elaine Long; Martijn Schippers; Bram van den Bongard

doi:10.59403/2vfnd2r

Are Royalties Dutiable? A Tango between Transfer Pricing and Customs Valuation

Sebastiaan Kuijper
, Elaine Long
, Martijn Schippers
, Bram van den Bongard

Tax Law

EY Netherlands, Amsterdam

Research output: Contribution to journal › Article › Academic › peer-review

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Abstract

This article provides a theoretical framework on the interaction between transfer pricing and customs valuation with a specific focus on the treatment of royalties. In addition, the article provides the transfer pricing and customs analysis of a case study regarding the commonly seen structure of the fixed rate royalty and residual royalty model.

Original language	English
Pages (from-to)	345-352
Number of pages	8
Journal	International Transfer Pricing Journal
Volume	30
Issue number	6
DOIs	https://doi.org/10.59403/2vfnd2r
Publication status	Published - 15 Nov 2023

Bibliographical note

Research programs

SAI 2007-05 FA

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10.59403/2vfnd2r

itpj_2023_06_int_2Final published version, 195 KBLicence: Article 25fa Dutch Copyright Act

https://research-ibfd-org.eur.idm.oclc.org/#/doc?url=/collections/itpj/html/itpj_2023_06_int_2.html

Cite this

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