Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case

Martijn Schippers; Walter de Wit; Giangiacomo D'Angelo; Federico Tarini; Benedikt Wemmer; Hans-Michael Wolffgang; Santiago Ibanez Marsilla; Jorge Ibanez Milla

Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case

Martijn Schippers
, Walter de Wit
, Giangiacomo D'Angelo
, Federico Tarini
, Benedikt Wemmer
, Hans-Michael Wolffgang
, Santiago Ibanez Marsilla
, Jorge Ibanez Milla

Tax Law

Alma Mater Studiorum – University of Bologna
University of Münster
Universidad de Valencia

Research output: Chapter/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Aspects of customs controls in selected Member States
Editors	Giangiacomo D'Angelo
Place of Publication	Bologna
Publisher	Universita di Bologna, Alma Mater Studiorum
Chapter	7
Pages	171-220
Number of pages	50
ISBN (Electronic)	979-12-5477-188-4
ISBN (Print)	979-12-5477-187-7
Publication status	Accepted/In press - 3 Jan 2023

Research programs

SAI 2007-05 FA

Access to Document

https://buponline.com/az13zg/uploads/wpforms/6916-9b39439a22a5005be69f2d3acad35b37/d-dangelo-pdf-6a5a664f3d6bb8f2aa82e93b11a0275c.pdf

Cite this

Schippers, M., de Wit, W., D'Angelo, G., Tarini, F., Wemmer, B., Wolffgang, H.-M., Ibanez Marsilla, S., & Ibanez Milla , J. (Accepted/In press). Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case. In G. D'Angelo (Ed.), Aspects of customs controls in selected Member States (pp. 171-220). Universita di Bologna, Alma Mater Studiorum. https://buponline.com/az13zg/uploads/wpforms/6916-9b39439a22a5005be69f2d3acad35b37/d-dangelo-pdf-6a5a664f3d6bb8f2aa82e93b11a0275c.pdf

Schippers, Martijn ; de Wit, Walter ; D'Angelo, Giangiacomo et al. / Interplay between customs valuation and transfer pricing in the EU : General observations and administrative practices in four countries after the Hamamatsu case. Aspects of customs controls in selected Member States. editor / Giangiacomo D'Angelo. Bologna : Universita di Bologna, Alma Mater Studiorum, 2023. pp. 171-220

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title = "Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case",

author = "Martijn Schippers and \{de Wit\}, Walter and Giangiacomo D'Angelo and Federico Tarini and Benedikt Wemmer and Hans-Michael Wolffgang and \{Ibanez Marsilla\}, Santiago and \{Ibanez Milla\}, Jorge",

year = "2023",

month = jan,

day = "3",

language = "English",

isbn = "979-12-5477-187-7",

pages = "171--220",

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Schippers, M , de Wit, W, D'Angelo, G, Tarini, F, Wemmer, B, Wolffgang, H-M, Ibanez Marsilla, S & Ibanez Milla , J 2023, Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case. in G D'Angelo (ed.), Aspects of customs controls in selected Member States. Universita di Bologna, Alma Mater Studiorum, Bologna, pp. 171-220. <https://buponline.com/az13zg/uploads/wpforms/6916-9b39439a22a5005be69f2d3acad35b37/d-dangelo-pdf-6a5a664f3d6bb8f2aa82e93b11a0275c.pdf>

Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case. / Schippers, Martijn ; de Wit, Walter; D'Angelo, Giangiacomo et al.
Aspects of customs controls in selected Member States. ed. / Giangiacomo D'Angelo. Bologna: Universita di Bologna, Alma Mater Studiorum, 2023. p. 171-220.

Research output: Chapter/Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Interplay between customs valuation and transfer pricing in the EU

T2 - General observations and administrative practices in four countries after the Hamamatsu case

AU - Schippers, Martijn

AU - de Wit, Walter

AU - D'Angelo, Giangiacomo

AU - Tarini, Federico

AU - Wemmer, Benedikt

AU - Wolffgang, Hans-Michael

AU - Ibanez Marsilla, Santiago

AU - Ibanez Milla , Jorge

PY - 2023/1/3

Y1 - 2023/1/3

M3 - Chapter

SN - 979-12-5477-187-7

SP - 171

EP - 220

BT - Aspects of customs controls in selected Member States

A2 - D'Angelo, Giangiacomo

PB - Universita di Bologna, Alma Mater Studiorum

CY - Bologna

ER -

Schippers M , de Wit W, D'Angelo G, Tarini F, Wemmer B, Wolffgang HM et al. Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case. In D'Angelo G, editor, Aspects of customs controls in selected Member States. Bologna: Universita di Bologna, Alma Mater Studiorum. 2023. p. 171-220