Essays about: "Juha Tuominen"

Found 1 essay containing the words Juha Tuominen.

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

    University essay from Lunds universitet/Institutionen för handelsrätt

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

    Abstract : 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. READ MORE