The Resource ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?

ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?

Label
ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
Title
ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
Creator
Subject
Language
eng
Summary
The impact of intercompany transfer pricing (adjustments) on the customs value of goods is increasingly attracting attention, particularly since the remarkable judgment of the EU Court of Justice in the Hamamatsu case. The authors discuss the interaction between transfer pricing and customs valuation in a general sense, with specific consideration of the impact of the Hamamatsu judgment. They subsequently propose new statutory or other guidance for aligning the setting of transfer prices and customs values more closely, based inter alia on a comparative law study of the position in the United States and Canada
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 1 ; p. 32-42
http://library.link/vocab/creatorName
  • Friedhoff, M
  • Schippers, M.L
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • transfer pricing
  • customs value
  • APA
  • transfer pricing adjustment
  • case law
  • Community Customs Code
Label
ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
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Publication
Label
ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
Publication

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