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Influencia de la Vinculación en el Precio Declarado Para la Tributación Aduanera: Tratamiento de los Precios de Transferencia en la Valoración Aduanera
(Pontificia Universidad Católica del Perú, 2014)
The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies ...