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The tension between Transfer Pricing and Customs Valuation

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais ; This master thesis intends to examine the tension between transfer pricing and customs valuation, showing how transfer pricing, in the context of corporate income taxation, and customs valuation, in the context of tariffs, are two realities that share a common starting point– the pursuant towards the achievement and corroboration of the arm’s len...