Essays about: "thesis on customs valuation methods"

Found 3 essays containing the words thesis on customs valuation methods.

  1. 1. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  3. 2. Transfer Pricing in European Union VAT Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Brimar Aðalsteinsson; [2013]
    Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

    Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

  4. 3. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

    University essay from IHH, Rättsvetenskap

    Author : Maria Malm; [2009]
    Keywords : customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

    Abstract : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. READ MORE