The Link between Transfer Pricing and EU Customs Valuation Law: Is There Any and How Could It Be Strengthened?

Journal
Tuominen, J.
European Union
International Transfer Pricing Journal 2018 (Volume 25), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.