Interplay Between Customs Valuation and Transfer Pricing in the European Union: General Observations and Administrative Practices in Four Countries After the Hamamatsu Case

  1. D’angelo, G.
  2. Tarini, F.
  3. de Wit, W.
  4. Schippers, M.
  5. Marsilla, S.I.
  6. Ibañez, J.J.M.
  7. Wolffgang, H.-M.
  8. Wemmer, B.
Journal:
World Customs Journal

ISSN: 1834-6715 1834-6707

Year of publication: 2023

Volume: 17

Issue: 1

Pages: 5-32

Type: Article

DOI: 10.55596/001C.73300 GOOGLE SCHOLAR lock_openOpen access editor

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