Transfer pricing, customs valuation, and mitigating Brexit Umberto D´ Andrea, Peter Jelfs
By: D´ Andrea, Umberto
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Contributor(s): Jelfs, Peter
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Material type: 




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OP 138-Bis/2024/114/5-5 Holding nothing back | OP 138-Bis/2024/114/6 Tax Notes International | OP 138-Bis/2024/114/6-2 Selection of loss-making comparables | OP 138-Bis/2024/114/6-4 Transfer pricing, customs valuation, and mitigating Brexit | OP 138-Bis/2024/114/6-8 Tax and Non-Tax-Related Challenges of Pillar 2 for Non-Advanced Economies | OP 138-Bis/2024/114/7 Tax Notes International | OP 138-Bis/2024/114/7-2 Seeking Cover |
Umberto D’Andrea is a transfer pricing manager with MHA, Baker Tilly International and a PhD candidate at Brunel Business School in London. Peter Jelfs is a professor of accounting at Brunel Business School. In this article, D’Andrea and Jelfs explain how the EU BEFIT proposal could bring needed uniformity to transfer pricing and customs valuation rules across the EU and beyond, particularly taking into account the stance of the United Kingdom post-Brexit.
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