The Resource A renewed interest in the modified resale price method for customs valuation
A renewed interest in the modified resale price method for customs valuation
Resource Information
The item A renewed interest in the modified resale price method for customs valuation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A renewed interest in the modified resale price method for customs valuation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article discusses transfer pricing for customs valuation. In the context of the WCO Guide to Customs Valuation and Transfer Pricing the author focuses on case study 14.1 followed by several cases mostly involving US customs rulings, but also covers the 20 December 2017 ruling by the Court of Justice of the European Union (CJEU) in the Hamamatsu case
- Language
- eng
- Label
- A renewed interest in the modified resale price method for customs valuation
- Title
- A renewed interest in the modified resale price method for customs valuation
- Language
- eng
- Summary
- The article discusses transfer pricing for customs valuation. In the context of the WCO Guide to Customs Valuation and Transfer Pricing the author focuses on case study 14.1 followed by several cases mostly involving US customs rulings, but also covers the 20 December 2017 ruling by the Court of Justice of the European Union (CJEU) in the Hamamatsu case
- Citation source
- In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 4 ; p. 28-47
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- customs valuation
- TNMM
- resale price method
- comparable profits method
- ECJ case law
- Label
- A renewed interest in the modified resale price method for customs valuation
- Label
- A renewed interest in the modified resale price method for customs valuation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-renewed-interest-in-the-modified-resale-price/ijAKt35NPVs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-renewed-interest-in-the-modified-resale-price/ijAKt35NPVs/">A renewed interest in the modified resale price method for customs valuation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-renewed-interest-in-the-modified-resale-price/ijAKt35NPVs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-renewed-interest-in-the-modified-resale-price/ijAKt35NPVs/">A renewed interest in the modified resale price method for customs valuation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
