CJEU ruling may cause rift between transfer pricing and customs valuation

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.

Locked content

The article you are trying to view is only available to subscribers and current trialists