Guerrero Mackinlay, Alfredo
BMW should the development costs for free software be added to the transaction value? / by Alfredo Guerrero Mackinkay and Carlos Wisniowski .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the Court of Justice of the European Union's decision in BMW regarding the customs valuation treatment of the development costs of software.
VALOR EN ADUANAS
PROGRAMACION DE ORDENADORES
COSTOS
JURISPRUDENCIA
ESTADOS UNIDOS
Wisniowski, Carlos
Tax Notes International 1048-3306v. 100, n. 9, November 30, 2020, p. 1163-1166
BMW should the development costs for free software be added to the transaction value? / by Alfredo Guerrero Mackinkay and Carlos Wisniowski .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the Court of Justice of the European Union's decision in BMW regarding the customs valuation treatment of the development costs of software.
VALOR EN ADUANAS
PROGRAMACION DE ORDENADORES
COSTOS
JURISPRUDENCIA
ESTADOS UNIDOS
Wisniowski, Carlos
Tax Notes International 1048-3306v. 100, n. 9, November 30, 2020, p. 1163-1166