000			01241nab a2200241 c 4500
999			_c149754 _d149754
003			ES-MaIEF
005			20240923185244.0
007			ta
008			240904s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100			_971911 _aD´ Andrea, Umberto
245	1	0	_aTransfer pricing, customs valuation, and mitigating Brexit _c Umberto D´ Andrea, Peter Jelfs
260			_c2024
520			_aUmberto 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_948665 _aVALOR EN ADUANAS
650		4	_948241 _aREINO UNIDO
650		4	_948644 _aUNION EUROPEA
700			_971912 _aJelfs, Peter
773	0		_9172172 _oOP 138-Bis/2024/114/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 6, May 6 2024, p. 849-852
942			_cART