Global Legal Customs Association

Niederer Kraft Frey AG, Bahnhofstrasse 53, 8001 Zurich
03:00 pm / hybrid

NKF and the member firms of GLCA cordially invite you to a hybrid seminar where the following topics will be discussed.

We will cover in session 1 the famous „Hamamatsu“-case, which concerns the effect of transfer pricing year-end adjustments on VAT and the relationship between transfer pricing and the valuation of goods for customs (VAT) purposes.

The second session deals with the Carbon Border Adjustment Mechanism (CBAM) – and other measurements – and its impact for businesses. The CBAM represents one of the key elements of the European Union‘s „Fit for 55“ package and shall help realizing the EU‘s ambitious target of a 55% reduction in carbon emissions compared to 1990 levels by 2030 and to become a climate-neutral continent by 2050.

During our third session we will discuss the impact on nearshoring for business by moving its operations to a nearby country from one of greater distance. We will provide insights e.g. on trade impacts in North America or of moving sourcing away from China.

03:00 pm. Hamamatsu
04:00 pm. CBAM/ other measures
05:00 pm. Nearshoring & Trade barriers
06:00 pm. Apero & Networking

Following the presentations there will be a Q&A and discussion round with the participants.

Practice Areas