The Flow of Dividends to the Seller: Customs Valuation Methodology
The article is devoted to customs valuation methodology for foreign trade transactions run between related parties. It is proven that, in the conditions of a wide range of transfer pricing transactions, the actual sense of all costs and expenses of the buyer is vital. The study shows that, in determ...
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| Format: | Article |
| Language: | English |
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Financial Research Institute
2021-06-01
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| Series: | Финансовый журнал |
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| Online Access: | https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2021/3/statii/08_3_2021_v13.pdf |