000			01759nab a2200289 c 4500
003			ES-MaIEF
005			20181024141223.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966648 _aDe Angelis, Enrico
245			_aThe interplay between transfer pricing and customs valuation in case of retroactive profit adjustments _b : the position of the ECJ in the Case Hamamatsu Photonics Deutschland Gmbh (C-529/16) _c Enrico De Angelis and Theo Elshof
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article discusses the position recently taken by the European Court of Justice (ECJ) regarding the impact on customs valuation of the goods of retroactive profit adjustments performed to bring the financial results of the tested party in line with arm's length results. The article considers issues such as the choice of customs valuation method in case of transfer pricing systems envisaging year-end adjustments, the impact of advance pricing agreements (APAs) on the customs value of the goods, the options available to taxpayers when navigating through the nuances of the interplay between transfer pricing and customs valuation methods.
650		4	_948665 _aVALOR EN ADUANAS
650		4	_947743 _aMETODOLOGÍA
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_948644 _aUNION EUROPEA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
700	1		_966652 _aElshof, Theo
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 300-305
942			_cRE
999			_c139152 _d139152