BMW should the development costs for free software be added to the transaction value? by Alfredo Guerrero Mackinkay and Carlos Wisniowski
By: Guerrero Mackinlay, Alfredo
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Contributor(s): Wisniowski, Carlos.
Material type: 
ArticlePublisher: 2020Subject(s): VALOR EN ADUANAS | PROGRAMACION DE ORDENADORES | COSTOS | JURISPRUDENCIA | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 9, November 30, 2020, p. 1163-1166Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/9-3 (Browse shelf) | Available | OP 138-B/2020/100/9-3 |
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.
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