Sökning: "Juha Tuominen"

Hittade 1 uppsats innehållade orden Juha Tuominen.

  1. 1. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Juha Tuominen; [2018]
    Nyckelord :arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

    Sammanfattning : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. LÄS MER