Results 41 to 50 of about 149,633 (329)
A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold [PDF]
Imports into New Zealand are tax-free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners.
Daglish, Toby +4 more
core +1 more source
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP.
A. Manresa +6 more
core +3 more sources
Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]
This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah +2 more
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ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
In 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force.
Valantiejus Gediminas
doaj +1 more source
The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO ...
M. A. Ryl’skaya +2 more
doaj +1 more source
A survey of the UK tax system [PDF]
This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into the context of the past 27 ...
Adam, S., Browne, J.
core
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Free Zone Incentives in MERCOSUR Countries and WTO Law [PDF]
Published source: Gabriel Gari, 'Free Zone Incentives in MERCOSUR Countries and WTO Law' (2011) 6 Global Trade and Customs Journal, Issue 5, pp. 223–244 ID: GTCJ2011031This article examines the consistency of the incentives offered by free zone regimes ...
GARI, G
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