Results 1 to 10 of about 915 (214)
The Flow of Dividends to the Seller: Customs Valuation Methodology [PDF]
Финансовый журнал, 2021 The article is devoted to customs valuation methodology for foreign trade transactions run between related parties. It is proven that, in the conditions of a wide range of transfer pricing transactions, the actual sense of all costs and expenses of the ...
Alexey A. Artemiev
doaj +1 more source
Journal of Asian Ceramic Societies, 2022 This paper sketched the basic principles of ceramic materials radioactivity measurement and mathematical calculation formula of testing time. When the sample measurement conditions and the way of data analysis are constant, using sodium iodide gamma ...
Hong Wei +7 more
doaj +1 more source
IBLAM Law Review, 2021 There is a problem in regulating the customs value in the Customs Law which contains only one article regarding the definition of customs value and rules for alternative valuation methods.
Ardianyah Ardianyah
doaj +1 more source
The WTO rules for customs valuation: certain aspects of application [PDF]
Lex Portus, 2018 The present article provides the analyses of the main provision of the Agreement on Implementation of Article VII of GATT 1994, as well as the decisions of the WTO bodies that include its official interpretation, with the aim to define basic aspects of ...
Borys Kormych
doaj +1 more source
RUDN Journal of Economics, 2023 Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (business ...
Alexey A. Artemyev +2 more
doaj +1 more source
Integrative model as a value creation tool in the customs administration system
Вестник университета, 2021 The current system of customs administration provides a solution to complex economic and social problems. It is focused on the formation of value and consumer utility within the framework of the functions performed.
M. V. Boykova
doaj +1 more source
IBLAM Law Review, 2021 Based on the analysis of the 2018 Tax Court decisions in customs value disputes, the judges' considerations in the decisions that reject customs decisions were mostly due to the appeal applicant is able to prove the correctness of the transaction value ...
Ardiyansah Ardiyansah
doaj +1 more source
The customs issues of the European Union and Serbia: The customs base [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2012 Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernized Customs Code), Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code ...
Vranješ Mile
doaj +1 more source
Making RealDolls regulation at the border work [PDF]
International Trade, Politics and Development, 2022 Purpose – In an effort to reduce ambiguity around customs clearance of items deemed pernicious to public morality and present lessons for customs administration, this research aims to explore ways to improve customs clearance for RealDolls.
Jisoo Yi, Jun Hee Lee
doaj +1 more source
Финансы: теория и практика, 2019 The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration.
M. A. Ryl’skaya +4 more
doaj +1 more source