Interplay Between Customs Valuation and Transfer Pricing in the European Union: General Observations and Administrative Practices in Four Countries After the Hamamatsu Case
- D’angelo, G.
- Tarini, F.
- de Wit, W.
- Schippers, M.
- Marsilla, S.I.
- Ibañez, J.J.M.
- Wolffgang, H.-M.
- Wemmer, B.
ISSN: 1834-6715, 1834-6707
Year of publication: 2023
Volume: 17
Issue: 1
Pages: 5-32
Type: Article