European Union - The Link between Transfer Pricing and EU Customs Valuation Law: Is There Any and How Could It Be Strengthened?
- European Union
- J. Tuominen
- International Transfer Pricing Journal, 2018 (Volume 25), No 6
- 18 October 2018
The primary purpose of this article is to investigate the link between transfer pricing rules and EU customs valuation rules under the currently applicable EU customs law. Moreover, it aims to present different potential solutions which could be considered in order to solidify the link between the two different topics.