
THE RISK OF CUSTOMS VALUE FRAUD ON IMPORTS OF GOODS PURCHASED FROM AFFILIATED COMPANIES
(SGEM WORLD SCIENCE (SWS) Scholarly Society, 2022, Florin Tudor, Andreea Elena Matic)
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The role of multinational enterprises as an important actor in the sphere of international economic relations is well known. It is essential that the governments of the member states take care so that transfer pricing does not affect the rules of commercial competition, the international consensus at the level of trade agreements, but at the same time does not constitute a major risk of customs fraud that could affect financial interests of the EU. The OECD recommendations highlighted the fact that business transa...



