Open AccessTariff avoidance case studies and implications for the burden of proof-on Import transactions between related parties with transfer pricing
Author(s) -
Young Soon Kim
Publication year - 2015
Publication title -
seo-ul beobhag
Language(s) - English
Resource type - Journals
ISSN - 1976-5169
DOI - 10.15821/slr.2015.23.1.012
Subject(s) - burden of proof , tariff , economics , business , microeconomics , transfer (computing) , international economics , public economics , law , computer science , political science , parallel computing