Abstract
[Autom. eng. transl.] The author analyzes the regulatory framework of reference, with particular regard to the conditions to include royalties within the value to be declared at customs and the applications of the merit jurisprudence.
| Translated title of the contribution | [Autom. eng. transl.] Royalties and customs value |
|---|---|
| Original language | Italian |
| Pages (from-to) | 865-880 |
| Number of pages | 16 |
| Journal | DIRITTO E PRATICA TRIBUTARIA |
| Publication status | Published - 2014 |
Keywords
- royalties
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