Interplay Between Customs Valuation and Transfer Pricing in the European Union: General Observations and Administrative Practices in Four Countries After the Hamamatsu Case.

Autor: D’Angelo, Giangiacomo1,2, Tarini, Federico3,4, de Wit, Walter5, Schippers, Martijn6, Ibáñez Marsilla, Santiago7, Milla Ibañez, Jorge Juan8, Wolffgang, Hans-Michael9, Wemmer, Benedikt10
Zdroj: World Customs Journal. Mar2023, Vol. 17 Issue 1, p1-28. 28p.
Databáze: Business Source Ultimate