Results 221 to 230 of about 531,594 (274)

Abolition of customs duties and charges having equivalent effect to customs duties (CEEs)

2013
exaly   +2 more sources

A Study on the Imposition of Customs Duties on Digital Services under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994)

Global Trade and Customs Journal
Digital services are being traded internationally. Currently, there is active discussion about the imposition of customs duties on digital services, but no consensus has been reached.
Jincheol Lee, S. Soo
semanticscholar   +1 more source

Digital modeling of customs duties and tariffs

National Interests Priorities and Security
Subject. This article considers customs duties and tariffs as one of the key trends in the current global trade. Objectives. The article aims to conduct a digital data analysis on the tax and tariff policy of the USA, and justify the possibility of its ...
I. D. Grachev, Sergei N. Larin, N. V. Noakk   +2 more
semanticscholar   +1 more source

The Effect of Customs Duties and Value-Added Tax on the Clothing Industry and Retail Supply Chains in Dubai

International Journal of Digital Accounting and Fintech Sustainability
This study investigates the effects of Customs Duties and Value-Added Tax (VAT) on the clothing industry and retail supply chains within Kashtban Trading Company in Dubai.
M. Al-Zaqeba, Suhaila Abdul Hamid, K. Khairi, Amalina Mursidi, Ishaq Melhem   +4 more
semanticscholar   +1 more source

THE PROHIBITION OF CUSTOMS DUTIES AND ALL CHARGES HAVING EQUIVALENT EFFECT TO CUSTOMS DUTIES (CEE)

2008
exaly   +2 more sources

Administrative and Legal Regulation of Customs Duties Collection: Specifics of Administration and Application of Security Measures for Customs Payments, Problems, and Directions for Improvement

Customs Affairs
The article analyzes the administrative and legal regulation of the collection of customs duties. The features of administration and application of methods to ensure payment of customs duties are considered.
Kira A. Kazachkova
semanticscholar   +1 more source

Customs duty or duty ? [PDF]

, 2012
The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The efficiency and transparency of implementation could be partially
Iacob, Constanta, Zaharia, Stefan
openaire  

EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link”

International VAT Monitor
The current legal framework of the European Union encompasses a link between the “importation of goods” and customs duties, which has several implications for VAT. In this article, the author presents an initial assessment of the EU Commission’s proposal
S. Messina
semanticscholar   +1 more source

Novelties of the Legal Regulation of Export Customs Duties

Customs affairs
The article discusses innovations in the legal regulation of export customs duties established by the Government of the Russian Federation. The author analyzes the legal nature of the introduced rates of export customs duties, the amount of which depends
Dmitry V. Markov
semanticscholar   +1 more source

Knowledge of Facts and Personal Scope of Customs and Excise Duties

Global Trade and Customs Journal
The personal scope of customs debt and excise taxation differ. It is clearly noticeable, however, that legislators – in the spheres of customs and excise duties – tend to eliminate the possibility of untaxed consumption of goods. In order to achieve this
Krzysztof Lasiński-Sulecki
semanticscholar   +1 more source