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For businesses involved in international trade with third countries, there are many advantages to having an AEO certification. In fact, it is a type of partnership with the Customs authorities that is based on mutual trust.

We have recently seen major disruptions to MNE value chains as a result of the COVID pandemic, the war in Ukraine and climate change. To stay competitive, multinational enterprises (MNEs) must constantly adapt their value chains to take account of these changes.

As a cross-border entrepreneur you would like to be in control of customs matters. The Customs authorities also require this of companies and regularly monitor this. One of the ways they do so is by performing a statistical sample.

Our customs specialists have extensive experience with customs legal procedures and offer a wide range of support for disputes with both national and foreign Customs authorities.

The guidance from the OECD published on 11 February 2020 introduced for the first time special considerations and methods for financial transactions in the OECD Transfer Pricing Guidelines. Transaction pricing follows the accurate delineation principle and is based on multiple comparability factors, such as credit ratings, currency, maturity, payment priority rank, issue date, and others.