CJEU ruling may cause rift between transfer pricing and customs valuation

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CJEU ruling may cause rift between transfer pricing and customs valuation

January 09 2018
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The recent CJEU ruling on Hamamatsu Photonics Germany may increase the administrative and compliance burden for related-party trade into the EU. Interpretations of the ruling by tax advisers indicate that transfer pricing valuation methods may no longer be applicable when determining customs values.

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