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dc.contributor.authorHAKOBYAN, Shushanik
dc.contributor.authorTRACHTMAN, Joel P.
dc.date.accessioned2018-12-06T12:26:19Z
dc.date.available2018-12-06T12:26:19Z
dc.date.issued2018
dc.identifier.issn1028-3625
dc.identifier.urihttps://hdl.handle.net/1814/59906
dc.description.abstractThe EU-Fatty Alcohols decision of the Appellate Body addressed an important issue of the scope of permissible adjustments under Article 2.4 of the Agreement on Interpretation of Article VI of the GATT 1994, focusing on the “mark-up” paid by an Indonesian exporter to a related company as a difference affecting price comparability between the export price and the normal value. The Appellate Body confirmed that the primary focus of the investigating authority's assessment is on whether the relationship between related companies can be demonstrated to be a factor that impacts the prices of the relevant transactions. This case raises the question of whether a harmonized approach to transfer pricing across different regulatory areas would be useful to bring greater consistency of treatment and certainty to international transactions.en
dc.format.mimetypeapplication/pdfen
dc.language.isoenen
dc.relation.ispartofseriesEUI RSCASen
dc.relation.ispartofseries2018/57en
dc.relation.ispartofseriesGlobal Governance Programme-322en
dc.relation.ispartofseries[Global Economics]en
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.subjectDumpingen
dc.subjectTransfer pricingen
dc.subjectDispute settlementen
dc.subjectWTOen
dc.subjectEUen
dc.subject.otherTrade, Investment and International Cooperation
dc.titleEU-Fatty Alcohols (Indonesia) : corporate structure, transfer pricing, and dumpingen
dc.typeWorking Paperen


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