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.
Download or read book Transfer Pricing and Customs Valuation written by Anuschka Bakker and published by IBFD. This book was released on 2009 with total page 695 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations. The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by a discussion of related issues such as VAT and administrative matters. Country chapters provide an overview of the applicable legislation and valuation methods, and case studies allow direct comparison between the practices of the different countries. The book concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.
Download or read book Daily Consular and Trade Reports written by and published by . This book was released on 1931 with total page 874 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Importing Into the United States written by U.S. Customs Service and published by The Minerva Group, Inc.. This book was released on 2002-06 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides an overview of the importing process and contains general information about import requirements. This edition contains much new and revised material brought about because of changes in the law, particularly the Customs Modernization Act. The Customs modernization provisions has fundamentally altered the process by shifting to the importer the legal responsibility for declaring the value, classification, and rate of duty applicable to entered merchandise.Chapters cover entry of goods, informed compliance, invoices, assessment of duty, classification and value, marking, special requirements for alcoholic beverages, motor vehicles and boats, import quotas, fraud, and foreign trade zones.In addition to the material provided by the U. S. Customs Service, the private commercial publisher of this book has provided a bonus chapter on how to build a tax-free import-export business.
Download or read book Canada Law Reports written by Canada. Exchequer Court and published by . This book was released on 1945 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Industrial Canada written by and published by . This book was released on 1924 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Commerce Reports written by and published by . This book was released on 1940-08-24 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Regulation of International Trade written by M. J. Trebilcock and published by Routledge. This book was released on 2013 with total page 961 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces the rules and institutions that govern international trade. The authors draw their analysis on aspects of the subject from classic and contemporary literature on trade and political economy
Download or read book Overseas Business Reports written by and published by . This book was released on 1988 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business America written by and published by . This book was released on 1984 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes articles on international business opportunities.
Download or read book WTO Trade in Goods written by Rüdiger Wolfrum and published by BRILL. This book was released on 2010-12-07 with total page 1266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GATT is the historical origin of the World Trade Organization and to this day remains one of its core agreements. In force for over 60 years its rules have provided a framework for trade in goods which has seen such trade grow to unprecedented size. The Agreement has been referred to in roughly 200 disputes initiated under GATT 1947 and many of the currently roughly 400 WTO disputes. Its provisions have inspired similar rules in many other agreements. A thorough knowledge of the GATT is indispensable for practitioners and scholars alike. Article-by-article this volume explains the GATT 1994, its Introductory Note and Annexes, the Understandings on Arts II:1 lit. b, XVII, XXIV and XXVIII GATT, the Understandings on Balance-of-Payments Provisions and Waivers of Obligations, the Enabling Clause and the Waiver on Preferential Tariff Treatment for Least-Developed Countries. It also covers the Agreements on Customs Valuation, Preshipment Inspection and Rules of Origin. The format allows the reader quick and easy access and reference both with respect to provisions which would otherwise require the parsing of innumerable documents and with respect to provisions hitherto neglected. Written by distinguished practitioners and scholars, the volume is an indispensable reference work for everyone working on or interested in international trade; trade practitioners, diplomats, scholars and activists alike.
Download or read book Foreign Commerce Weekly written by and published by . This book was released on 1940 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Protectionist written by and published by . This book was released on 1925 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: A monthly magazine of political science and industrial progress.
Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Download or read book Canada and the End of Empire written by Phillip Alfred Buckner and published by UBC Press. This book was released on 2005 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sir John Seeley once wrote that the British Empire was acquired in "a fit of absence of mind." Whatever the truth of this comment, it is certainly arguable that the Empire was dismantled in such a fit. This collection deals with a neglected subject in post-Confederation Canadian history - the implications to Canada and Canadians of British decolonization and the end of empire. Canada and the End of Empire looks at Canadian diplomatic relations with the United Kingdom and the United States, the Suez crisis, the changing economic relationship with Great Britain in the 1950s and 1960s, the role of educational and cultural institutions in maintaining the British connection, the royal tour of 1959, the decision to adopt a new flag in 1964, the efforts to find a formula for repatriating the constitution, the Canadianization of the Royal Canadian Navy, and the attitude of First Nations to the changed nature of the Anglo-Canadian relationship. Historians in Commonwealth countries tend to view the end of British rule from a nationalist perspective. Canada and the End of Empire challenges this view and demonstrates the centrality of imperial history in Canadian historiography. An important addition to the growing canon of empire studies and imperial history, this book will be of interest to historians of the Commonwealth, and to scholars and students interested in the relationship between colonialism and nationalism.
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.
Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1879 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:
