000			01551nab a2200265 c 4500
999			_c140263 _d140263
003			ES-MaIEF
005			20230612184054.0
007			ta
008			190328t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967118 _aFriedhoff, Michiel
245		0	_aECJ judgment in Hamamatsu case _ban abrupt end to interaction between transfer pricing and customs valuation? _c Michiel Friedhoff & Martijn Schippers
260			_c2019
500			_aResumen.
520			_aThe impact of intercompany transfer pricing (adjustments) on the customs value of goods is increasingly attracting attention, particularly since the remarkable judgment of the EU Court of Justice in the Hamamatsu case. The authors discuss the interaction between transfer pricing and customs valuation in a general sense, with specific consideration of the impact of the Hamamatsu judgment. They subsequently propose new statutory or other guidance for aligning the setting of transfer prices and customs values more closely, based inter alia on a comparative law study of the position in the United States and Canada.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_948665 _aVALOR EN ADUANAS
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
650		4	_948644 _aUNION EUROPEA
700	1		_961996 _aSchippers, Martijn
773	0		_9159789 _oOP 2141-B/2019/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 1, February 2019, p. 32-42
942			_cART