Customs Valuation, Report of the U.S. Tariff Commission ..., March 14, 1973 PDF Download
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Author: United States. Congress. Senate. Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 392
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Book Description
Author: United States. Congress. Senate. Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 392
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Book Description
Author: Mark K. Neville
Publisher: Kluwer Law International B.V.
ISBN: 9403531460
Category : Law
Languages : en
Pages : 360
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Book Description
Global Trade Law Series, Volume 58 Customs valuation is a key element in the corpus of international trade law. Despite the facts that the /WTO Valuation Agreement 1994 remains unchanged in all material respects and that it has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This extremely knowledgeable analysis by a world-renowned specialist lawyer in the field—by concentrating on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP)—provides the most extensive study available of the origins and architecture of the Valuation Agreement and its intersection with transfer pricing norms. Among much else, the author fully explains differing views on such questions as the following: criteria governing royalties and license fees; acceptability of the First Sale for Export doctrine; role of transport charges in valuing dutiable assists; status of interest payments on deferred payments; valuation of carrier media bearing software for data processing equipment; inclusion or exclusion of transport charges in the PAPP; status of the WTO’s moratorium on electronic transmissions; status of payments of money for tools and other materials used in producing the imported goods; and status of international instruments of traffic. The author expertly assesses interpretations of the Valuation Agreement as presented in the instruments of the World Customs Organization and in the administrative and judicial fora of the United States, Canada, and the European Union. This matchless book takes a giant step toward “real-world” consensus on the daunting questions of custom valuation. Customs and international tax professionals, as well as academic scholars, will come away from its in-depth coverage with an enhanced ability to discern the logic inherent in the Valuation Agreement, a greater awareness of current trends and their origins in authoritative customs valuation bodies, and improved confidence when approaching customs valuation questions.
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 538
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Book Description
Author: United States Tariff Commission
Publisher:
ISBN:
Category : Customs appraisal
Languages : en
Pages : 376
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Book Description
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 296
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Author: United States Tariff Commission
Publisher:
ISBN:
Category :
Languages : en
Pages : 168
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Book Description
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 166
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Book Description
Author: United States. Superintendent of Documents
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1282
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Book Description
February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
Author: United States International Trade Commission
Publisher:
ISBN:
Category :
Languages : en
Pages : 758
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Book Description
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade
Publisher:
ISBN:
Category : Tariff
Languages : en
Pages : 126
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Book Description
