Customs Valuation Challenges in Multinational Enterprises’ Controlled Transactions: An African Perspective

نویسندگان

چکیده

Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and explore impact this may have on MNEs.
 Design/Methodology/Approach: Perceptions industry experts various countries were sought means a questionnaire supplemental literature was reviewed with view address stated objectives.
 Findings: main findings point officials’ lack knowledge transfer pricing principles, possible corruption officials authorities keeping reference prices. appear mainly relate additional costs in form storage, consignment seizure, lengthy court battles.
 Implications/Originality/Value: Strategies challenges arising suggest training customs officials, coordination exchange information between relevant departments within revenue authority making use advanced agreements.

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ژورنال

عنوان ژورنال: Journal of accounting and finance in emerging economies

سال: 2022

ISSN: ['2518-8488', '2519-0318']

DOI: https://doi.org/10.26710/jafee.v8i4.2387