Related-party transactions account for trillions of dollars in U.S. cross-border trade, yet customs valuation and transfer pricing rules often evaluate the same transaction through different lenses.

In their latest Tax Executive article, “Aligning Valuation Across Regimes”, VRC’s Tom Gottfried, Phil Gregorcy, and Ron Walsh discuss how companies can navigate the complex intersection of customs valuation, transfer pricing, tariffs, and Section 1059A.

Related-party transactions account for trillions of dollars in U.S. cross-border trade, yet customs valuation and transfer pricing rules often evaluate the same transaction through different lenses.

The article provides practical insights into managing compliance while maintaining supportable intercompany pricing positions in today’s evolving trade environment.