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

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
Creator
Subject
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
Instantiates
Publication
Label
A renewed interest in the modified resale price method for customs valuation
Publication

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