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P-ISSN 1834-6707
E-ISSN 1834-6715
Articles
Vol. 11, Issue 1, 2017March 31, 2017 AEST

Understanding Korea’s Advance Customs Valuation Arrangement and Refund Claim Regimes

Jeong Cheol Cho,
Advance Customs Valuation Arrangement (ACVA)Korea Customs Service (KCS)Customs valueTransfer priceAdvance Pricing Arrangement (APA)Tax assessment adjustment
Copyright Logoccby-4.0 • https://doi.org/10.55596/001c.115487
World Customs Journal
Cheol Cho, J. (2017). Understanding Korea’s Advance Customs Valuation Arrangement and Refund Claim Regimes. World Customs Journal, 11(1), 69–72. https:/​/​doi.org/​10.55596/​001c.115487

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