Results 271 to 280 of about 12,987,089 (349)

Application of the Multifactor Quantitative Method for Determination of Customs Value of Goods

2022 10th International Scientific Conference on Computer Science (COMSCI), 2022
The article proposes a method for determining the customs value of imported goods using the method of multi-subject multifactor evaluation through group expertise. The idea is to minimize subjectivity in evaluation.
Antoaneta Popova, Kalina Semova
semanticscholar   +1 more source

Customs Value of Goods and VAT Amounts Brought by Contractors or Paid as Part of the Withholding Agent's Duty Performance

Finance and Credit, 2021
Subject. This article discusses the issues related to the customs value of goods and VAT amounts brought by contracting parties or paid as part of the withholding agent's duty fulfillment. Objectives.
Aleksei A. ARTEM'EV, E. Sidorova
semanticscholar   +1 more source

Customer value metrics

2008
This paper focuses on customer value analysis and measurement, framing customer value management as one of the main antecedents of the company value-creation process. The paper builds on three main pillars. First, the paper highlights the critical role of customer value in business-to-business markets, focusing on the links between the company’s ...
BUSACCA, BRUNO GIUSEPPE, ANCARANI, FABIO GUIDO, COSTABILE, MICHELE   +2 more
openaire   +3 more sources

Special Aspects of Inclusion of License Fees in the Customs Value of Imported Goods

Customs Affairs
This article discusses new approaches in law enforcement practice related to determining the customs value of goods transported across the border of the Eurasian Economic Union.
Anton E. Polyakov, Olga A. Dmitrieva, Aleksey A. Shestemirov   +2 more
semanticscholar   +1 more source

Customs Value and Transfer Pricing: WCO and ICC Solutions to Be Adopted by Customs Authorities

Global Trade and Customs Journal, 2020
Intercompany transactions represent nowadays more than 60% of the total market. Businesses dealing with cross-border trade need to comply with the Transfer Pricing (TP) rules for income tax purposes and are obliged to reconcile transfer pricing ...
Massimo Fabio
semanticscholar   +1 more source

Customs Value as a Subject of Administrative and Judicial Appeal

Juridical World
The customs value is the most widespread subject of appeals filed by businesses. Such appeals may take place under an administrative or judicial procedure.
Maria V. Aseeva
semanticscholar   +1 more source

The Customs Value of Goods in the event of a Customs Warehouse Procedure

Finance: Theory and Practice
  The subject of this study is issues related to approaches to determining the customs value of goods exported from the territory of a customs warehouse.
A. A. Artemyev , E. Sidorova
semanticscholar   +1 more source

Article: Customs Value in case Law

Global Trade and Customs Journal
In the operations of verifying the reliability of the sales price of goods, declared at the importation stage, the databases held by the Customs Authorities, according to an increasingly common practice in European countries, are increasingly important.
Sara Armella
semanticscholar   +1 more source

Customer Lifetime Value

2002
In diesem Beitrag wird zunachst der Begriff Customer Lifetime Value (CLV) erlautert. Anschliesend wird seine Berechnung anhand von einfachen Zahlenbeispielen erklart. Diese Beispiele zeigen auch die Schwierigkeit auf, will man in der Praxis einzelne Kunden oder Kundensegmente anhand dieses Wertes beurteilen.
Gierl, Heribert, Koncz, Julia
openaire   +1 more source

Valuing customers

BT Technology Journal, 2005
This paper considers the metric of customer lifetime value as a way of placing an expected future value on a company's customers. This approach looks at the fundamental contribution a customer makes to a company's profits. The basic concept is useful in its own right, but it also allows an analogue between a customer and the equity of the company to be
D. Collings, N. Baxter
openaire   +1 more source