№ 2015/2

1. OECD, WTO, UNCTAD. Implications of Global Value Chains for Trade, Investment, Development and Jobs (2013). Prepared for the G-20 Leaders Summit Saint Petersburg (Russian Federation) September 2013. Retrieved from www.oecd.org/sti/ind/G20-Global-Value-Chains-2013.pdf
2. Blouin, J., Robinson, L., Seidman, J. (2011). Coordination of transfer prices on intra-firm trade. Working Paper, University of Pennsylvania, University of Texas, and Tuck School of Business at Dartmouth College. Retrieved from www.quant.jobs/sites/default/files/Business_Taxation/Events/conferences/symposia/2011/blouin.pdf
3. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010. Retrieved from www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2010_tpg-2010-en
4. The agreement on implementation of article VII of the General agreement on tariffs and trade from 15.04.1994 (ukr/rus). International paper. Retrieved from zakon2.rada.gov.ua/laws/show/981_011 [in Ukrainian].
5. Marsilla, S. I. Towards customs valuation compliance through corporate income tax Customs valuation and transfer pricing. World Customs Journal, 5 (1). Retrieved from www.worldcustomsjournal.org/media/wcj/-2011/1/Marsilla.pdf
6. Canada Border Service Agency. Memorandum D13-3-6. Income Tax Transfer Pricing and Customs Valuation (2006). Retrieved from www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-6-eng.html
7. Australian Customs and Border Protection Service. Instruction and Guideline. Customs Valuation Refers to practice statement 2009/01 (2011). Retrieved from www.customs.gov.au/webdata/resources/files/PS200901-ig-Valuation.pdf
8. Lee, J.Y, Ahn, W.G., Sung, Ch. (2008). Customs APA: Introduction of Advanced Customs Valuation Arrangement. International Transfer Pricing Journal, 15 (3), 159-161. Retrieved from www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/pdf/itpj030806.pdf
9. KPMG Global Transfer Pricing Review. Russia (2013). Retrieved from www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/global-transfer-pricing-review/Documents/russia.pdf
10. WCO Commentary 23.1 (acceptability of TP study for customs valuation purposes. Retrieved from www.us.kpmg.com/microsite/taxnewsflash/tp/2011/WCO-Commentary_23.1.pdf
11. WTO Trade Facilitation Agreement. Ministerial Conference Ninth Session Bali, 3-6 December 2013. WT/MIN(13)/36. WT/L/911. Retrieved from mc9.wto.org/draft-bali-ministerial-declaration#trade_facilitation
12. Bulana, O.O. (2014). Harmonization of transfer pricing and customs valuation of goods. Finansy Ukrainy – Finance of Ukraine, 4, 83-93.
13. Deloitte. The link between transfer pricing and customs valuation – 2015 Country Guide. Retrieved from www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-link-between-transfer-pricing-customs-valuation-2015.pdf
14. Bakker, A., Obuoforibo, B. (2009). Transfer Pricing and Customs Valuation: Two Worlds to Tax as One. IBFD. Retrieved from books.google.com.ua/books?id=IvluN7KyiawC&printsec=frontcover&hl=uk#v=onepage&q&f=false
15. Abad, L. A., Capri, A., Fabio, M., Dubois, M. (2013). A Global View: Transfer Pricing Adjustments Through a Customs Lens. KPMG. Retrieved from: www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Documents/tp-apr8-2013.pdf
16. Canadian Customs Notice permits duty refund claims on transfer pricing downward adjustments and creates new reporting requirements. Retrieved from www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Canadian-Customs-Notice-permits-duty-refund-claims-on-transfer-pricing-downward-adjustments-and-creates-new-reporting-requirements