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The Flow of Dividends to the Seller: Customs Valuation Methodology

Author

Listed:
  • Alexey A. Artemiev

    (Financial University under the Government of the Russian Federation, Moscow 125993, Russian Federation)

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.

Suggested Citation

  • Alexey A. Artemiev, 2021. "The Flow of Dividends to the Seller: Customs Valuation Methodology," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 104-115, June.
    • Handle: RePEc:fru:finjrn:210308:p:104-115
    DOI: 10.31107/2075-1990-2021-3-104-115
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    References listed on IDEAS

    as
    1. Rosenow,Sheri & O'Shea,Brian J., 2010. "A Handbook on the WTO Customs Valuation Agreement," Cambridge Books, Cambridge University Press, number 9781107000841.
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    Cited by:

    1. Zaffar Ahmed Shaikh & Polina Datsyuk & Laura M. Baitenova & Larisa Belinskaja & Natalia Ivolgina & Gulmira Rysmakhanova & Tomonobu Senjyu, 2022. "Effect of the COVID-19 Pandemic on Renewable Energy Firm’s Profitability and Capitalization," Sustainability, MDPI, vol. 14(11), pages 1-15, June.

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    More about this item

    Keywords

    customs value; customs valuation methodology; Eurasian Economic Union; price actually paid or payable for imported goods; flow of dividends;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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