The Flow of Dividends to the Seller: Customs Valuation Methodology

Alexey A. Artemiev ()
Additional contact information
Alexey A. Artemiev: Financial University under the Government of the Russian Federation, Moscow 125993, Russian Federation

Finansovyj žhurnal — Financial Journal, 2021, issue 3, 104-115

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.

Keywords: customs value; customs valuation methodology; Eurasian Economic Union; price actually paid or payable for imported goods; flow of dividends (search for similar items in EconPapers)
JEL-codes: H20 H25 M31 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.finjournal-nifi.ru/images/FILES/Journa ... ii/08_3_2021_v13.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:210308:p:104-115

DOI: 10.31107/2075-1990-2021-3-104-115

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().