Abstract
The article deals with the regulation of the customs value of goods, explores the legal nature of dividends as one of the elements of the customs taxation system in the law of the EAEU. The author analyzes the judicial practice on the possibility of including the amounts of dividends in the customs value of goods, formulates proposals for amendments to the legislation regulating customs relations in the EAEU in order to increase the legal certainty of regulating the customs value of goods on transactions concluded between interdependent persons.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
