Results 11 to 20 of about 12,987,089 (349)

Value of Big Data Analytics for Customs Supervision in e-Commerce

open access: yesInternational Conference on Electronic Government, 2019
Big data and analytics have received a lot of attention in e-government research over the last decade and practitioners and researchers are looking into the transformative power of this technology to create for example competitive advantage, and increase
B. Rukanova   +7 more
semanticscholar   +2 more sources

Interplay Between Customs Valuation and Transfer Pricing in the European Union: General Observations and Administrative Practices in Four Countries After the Hamamatsu Case

open access: yesWorld Customs Journal, 2023
Although related party transactions account for most of the international trade transactions, they present a unique set of challenges when it comes to accurately representing the actual value of the transaction.
Giangiacomo D’Angelo   +7 more
semanticscholar   +3 more sources

Problems of determining the customs value of imported goods [PDF]

open access: yes, 2023
Стаття присвячена вирішенню проблеми подолання конфлікту інтересів бізнесу та держави при визначенні митної вартості імпортних товарів. Мета дослідження полягає у виявленні проблем, що виникають у процесі визначення та коригування митної вартості при
Dubovуk, O., Дубовик, О.Ю.
core   +1 more source

Making RealDolls regulation at the border work [PDF]

open access: yesInternational 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

The Value of Humanization in Customer Service [PDF]

open access: yesProceedings of the Annual Hawaii International Conference on System Sciences, 2021
As algorithm-based agents become increasingly capable of handling customer service queries, customers are often uncertain whether they are served by humans or algorithms, and managers are left to question the value of human agents once the technology matures.
GAO, Yang, RUI, Huaxia, SUN, Shujing
openaire   +3 more sources

Strategic Initiatives for the Development of Customs Control in the State Financial Security System [PDF]

open access: yesОблік і фінанси, 2021
Inefficiency of the customs regulation system, imperfection of the existing system of monitoring of export-import operations, low level of observance of budgetary discipline, shadow economy requires updating of methodical approaches to improvement of the
Nataliya Vyhovska   +2 more
doaj   +1 more source

Administration of Customs Payments: International Standards for the Interaction of Tax and Customs Authorities

open access: yesФинансы: 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

Customs Valuation adjustment in recent CJEU case law [PDF]

open access: yes, 2023
The paper takes stock of the most recent CJEU case law on customs valuation, focusing in particular on judg- ments on the adjustment of customs value by the customs authori ...
Giangiacomo, D'Angelo
core   +1 more source

Vectors for improving control of the customs value of imported goods on the territory of EAEU member-states

open access: yesНалоги и налогообложение, 2021
International trade is growing rapidly; a sizable amount of goods is shipped from one country to another on daily basis. Special attention is given to control of the customs value of goods, since the amount of collected customs charges depend on the ...
Daria Sergeevna Afanasenko
semanticscholar   +1 more source

BASIC TERMS OF DELIVERY AS A DECISIVE FACTOR AFFECTING THE VALIDITY OF A FOREIGN TRADE CONTRACT AND THE CORRECTNESS OF THE CALCULATION OF THE CUSTOMS VALUE OF GOODS

open access: yesInternational Trade and Trade Policy, 2021
The article deals with some aspects of the legal regulation of relations between the counterparties of a foreign trade transaction. Based on the results of the analysis of the practice of the International Commercial Arbitration Court at the Chamber of ...
A. Sladkova
semanticscholar   +1 more source

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