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Author : S. Sherman
Publisher : Springer
ISBN 13 :
Total Pages : 408 pages
Book Rating : 4.3/5 (511 download)
Download or read book Customs Valuation:A Commentary on the GATT Customs Valuation Code written by S. Sherman and published by Springer. This book was released on 1988-02-23 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Customs Valuation
Author : Saul L. Sherman
Publisher :
ISBN 13 : 9789284210367
Total Pages : 382 pages
Book Rating : 4.2/5 (13 download)
Download or read book Customs Valuation written by Saul L. Sherman and published by . This book was released on 1988 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rev. ed. of : A businessman's guide to the GATT customs valuation code. 1980.
Author : World Customs Organization
Publisher : World Customs Organization
ISBN 13 : 2874920185
Total Pages : 50 pages
Book Rating : 4.8/5 (749 download)
Download or read book Customs Valuation written by World Customs Organization and published by World Customs Organization. This book was released on 2006 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Saul L. Sherman
Publisher :
ISBN 13 : 9789284210114
Total Pages : 135 pages
Book Rating : 4.2/5 (11 download)
Download or read book A Businessman's Guide to the GATT Customs Valuation Code written by Saul L. Sherman and published by . This book was released on 1980 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Juan Martin Jovanovich
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161422
Total Pages : 216 pages
Book Rating : 4.0/5 (411 download)
Download or read book Customs Valuation and Transfer Pricing written by Juan Martin Jovanovich and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals charged with valuating transactions in their client’s or company’s best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: – the OECD Transfer Pricing Guidelines; – the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; – the OECD and UN model tax conventions; – the arm’s length principle; – methods, both traditional and new, of determining whether the parties’ relationship in uenced the price; and – additions to and deductions from the customs value. This second edition discusses new developments in the eld, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) – the rst international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC. The book will continue to provide practitioners, customs administrations, and academics with a highly practical analysis of the intersection of transfer pricing and customs valuation. It will be welcomed by customs administrations charged with examining the acceptability of a transaction value xed between related parties and by multinational companies as a truly actionable tool they can use to optimize decision-making as it relates to transfer pricing and customs valuation in a “real world” setting.
Download or read book Businessman's Guide to the GATT Customs Valuation Code written by and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Canada. Tariff Board
Publisher : The Board
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.:/5 (41 download)
Download or read book A Report of an Inquiry by the Tariff Board Respecting the GATT Agreement on Customs Valuation: Proposed amendments to the Customs Act written by Canada. Tariff Board and published by The Board. This book was released on 1981 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sheri Rosenow
Publisher : Cambridge University Press
ISBN 13 : 1139495364
Total Pages : 287 pages
Book Rating : 4.1/5 (394 download)
Download or read book A Handbook on the WTO Customs Valuation Agreement written by Sheri Rosenow and published by Cambridge University Press. This book was released on 2010-12-02 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers around the world. Covering the methods of valuation and the provisions on enforcement, implementation and dispute settlement, the authors give practical examples, explain interpretative decisions of national and international customs bodies, and analyse the history of its negotiation. Written as a learning tool, it helps both new and experienced policy-makers, customs officials, importers and exporters to gain a deeper understanding of the Agreement's function and aims.
Author : Mark K. Neville
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403531460
Total Pages : 360 pages
Book Rating : 4.4/5 (35 download)
Download or read book The Customs Valuation Agreement written by Mark K. Neville and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Trade Law Series, Volume 58 Customs valuation is a key element in the corpus of international trade law. Despite the facts that the /WTO Valuation Agreement 1994 remains unchanged in all material respects and that it has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This extremely knowledgeable analysis by a world-renowned specialist lawyer in the field—by concentrating on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP)—provides the most extensive study available of the origins and architecture of the Valuation Agreement and its intersection with transfer pricing norms. Among much else, the author fully explains differing views on such questions as the following: criteria governing royalties and license fees; acceptability of the First Sale for Export doctrine; role of transport charges in valuing dutiable assists; status of interest payments on deferred payments; valuation of carrier media bearing software for data processing equipment; inclusion or exclusion of transport charges in the PAPP; status of the WTO’s moratorium on electronic transmissions; status of payments of money for tools and other materials used in producing the imported goods; and status of international instruments of traffic. The author expertly assesses interpretations of the Valuation Agreement as presented in the instruments of the World Customs Organization and in the administrative and judicial fora of the United States, Canada, and the European Union. This matchless book takes a giant step toward “real-world” consensus on the daunting questions of custom valuation. Customs and international tax professionals, as well as academic scholars, will come away from its in-depth coverage with an enhanced ability to discern the logic inherent in the Valuation Agreement, a greater awareness of current trends and their origins in authoritative customs valuation bodies, and improved confidence when approaching customs valuation questions.
Author : Juan Jovanovich
Publisher : Springer
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)
Download or read book Customs Valuation and Transfer Pricing:Is It Possible to Harmonize Customs and Tax Rules? written by Juan Jovanovich and published by Springer. This book was released on 2002-10-30 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, Customs Valuation and Transfer Pricing offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized.Among the essential elements of this important thesis, the author discusses the following in depth: the OECD Transfer Pricing Guidelines; the GATT/WTO Valuation Code (GVC); the arm's length principle; methods, both traditional and new, of determining whether the parties' relationship influenced the price; and additions to and deductions from the customs value. The study concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.
Author : United States Tariff Commission
Publisher :
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.3/5 (91 download)
Download or read book Customs Valuation written by United States Tariff Commission and published by . This book was released on 1973 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Customs Co-operation Council. General Secretariat
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (317 download)
Download or read book Brief Guide to the Customs Valuation Code written by Customs Co-operation Council. General Secretariat and published by . This book was released on 1980 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 372 pages
Book Rating : 4.3/5 ( download)
Download or read book Customs Valuation Encyclopedia, 1980-1995 written by and published by . This book was released on 1997 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Customs Valuation written by and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Customs Co-operation Council
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (124 download)
Download or read book Customs Valuation written by Customs Co-operation Council and published by . This book was released on 1981* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Customs Co-operation Council. Valuation Committee
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (822 download)
Download or read book Customs Valuation written by Customs Co-operation Council. Valuation Committee and published by . This book was released on 1967 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Customs Valuation written by and published by . This book was released on 1982* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
