Template-Type: ReDIF-Article 1.0
Author-Name: Alexey A. Artemiev
Author-Email: AArtemyev@fa.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation, Moscow 125993, Russian Federation
Title: The Flow of Dividends to the Seller: Customs Valuation Methodology
Abstract: 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 determining the customs value, analysis of the business model in total, of the relationship between the parties, and of the real economic sense of various expenses is a must. Proposals for methodological approaches to customs valuation are developed and offered.
Classification-JEL: H20, H25, M31
Keywords: customs value, customs valuation methodology, Eurasian Economic Union, price actually paid or payable for imported goods, flow of dividends
Journal: Finansovyj žhurnal — Financial Journal
Pages: 104-115
Issue: 3
Year: 2021
Month: June
DOI: 10.31107/2075-1990-2021-3-104-115
File-URL: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2021/3/statii/08_3_2021_v13.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:210308:p:104-115