| 000 | 01161nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143470 _d143470 |
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| 003 | ES-MaIEF | ||
| 005 | 20210129130812.0 | ||
| 007 | ta | ||
| 008 | 210129t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aOP 138-B/2020/100/8-5 _bspa _cOP 138-B/2020/100/8-5 |
||
| 100 | 1 |
_968686 _aGuerrero Mackinlay, Alfredo |
|
| 245 |
_aBMW _bshould the development costs for free software be added to the transaction value? _c by Alfredo Guerrero Mackinkay and Carlos Wisniowski |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948665 _aVALOR EN ADUANAS |
|
| 650 | 4 |
_948157 _aPROGRAMACION DE ORDENADORES |
|
| 650 | 4 |
_941427 _aCOSTOS |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_968687 _aWisniowski, Carlos |
|
| 773 | 0 |
_9164074 _oOP 138-Bis/2020/100/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 9, November 30, 2020, p. 1163-1166 |
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| 942 | _cART | ||