El valor en aduana y los precios de transferencia

The purpose of the Transfer Price and Customs Value systems is the determination of the tax basis for the application internal taxes and customs duties. The common ground for both systems are the transactions of goods between related parties. The application of the methods set forth by eac...

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Bibliographic Details

Main Author:	González Bianchi, Pablo (author)
Other Authors:	Figueredo, Flavia (author)
Format:	article
Language:	Spanish
Published:	2018
Subjects:	Precios de Transferencia Valor en Aduana Arm´s lenght Valor de transacción Transfer Price Customs Value Transaction Value
Online Access:	http://revistas.um.edu.uy/index.php/revistaderecho/article/view/414 https://hdl.handle.net/20.500.12806/1441
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