Customs Valuation
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Transfer Pricing And Customs Valuation
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Author : Anuschka Bakker
language : en
Publisher: IBFD
Release Date : 2009
Transfer Pricing And Customs Valuation written by Anuschka Bakker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Customs appraisal categories.
This book discusses the intricate role of transfer pricing and customs value in international business environment. It examines the relationship between valuation for transfer pricing purposes and valuation for customs, and the significance of the relationship for multinational enterprises, tax authorities and customs administrations. The book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by a discussion of related issues such as VAT and administrative matters. Country chapters provide an overview of the applicable legislation and valuation methods, and case studies allow direct comparison between the practices of the different countries. The book concludes by summarizing the existing relationship between transfer pricing valuations and customs valuations, and by suggesting possible solutions towards a more integrated approach.
Taxmann S Guide To Customs Valuation Complete Comprehensive Commentary In A Brief Concise Handy Format Providing Updated Simplified Analysis To Determine Valuation Under Customs Laws
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Author : H.K Maingi
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-08-03
Taxmann S Guide To Customs Valuation Complete Comprehensive Commentary In A Brief Concise Handy Format Providing Updated Simplified Analysis To Determine Valuation Under Customs Laws written by H.K Maingi and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-03 with Law categories.
Guide to Customs Valuation is a complete and comprehensive commentary on laws relating to valuation under Customs laws. It is a brief, concise and handy reference book, which provides the updated and simplified analysis of provisions to determine valuation under the Customs laws. This book will be helpful for Customs Consultants, Advocates, Corporate Managers & Departmental Officers. This book is divided into two parts: · Valuation of Imported Goods · Valuation of Export Goods The Present Publication is the Latest Edition, authored by H.K. Maingi, amended up to July 2021, with the following noteworthy features: · [Conceptual Understanding of Valuation] Conceptual understanding of provisions of Valuation under Section 14 of Customs Act and Customs Valuation (Determination of Value of Export Goods) Rules, 2007 · [Valuation] Valuation of Imported Goods & Exported Goods, Valuation in case of High Sea Sales & related persons, Valuation of capital goods on debonding, etc. · [Various Additions in Transaction Value] Various additions in Transaction Value such as Brokerage, Service Charge, Transportation, etc. · [Other Concepts] Concepts of related persons, under-invoicing and over-invoicing, Special Valuation Branch, etc. This edition covers everything you need to understand about the provisions of Valuation under Customs in a subtle and simplified language. The detailed coverage of the book is as follows: · Introduction · Valuation of Imported Goods o Transaction Value o Transaction Value to be Accepted in the Absence of Condition and Restriction under Rule 3(2) o Contract Prices and Transaction Value o High Sea Sales and Transaction Value o Related Persons o Transaction Value of Identical or Similar Goods and Contemporaneous Imports o Deductive Value o Computed Value o Residual Method o Reliance on Foreign Journals indicating International Prices for Determining Assessable Value o Addition to Transaction Value Royalty, Licence and Technical Know-How Fees o Other Addition to Transaction Value o Declaration by the Importer o Rejection of Declared Value o Investigation by Special Valuation Branch · Valuation of Export Goods o Export Valuation o Under-Invoicing and Over-Invoicing of Exports o Customs Valuation (Determination of Value of Export Goods) Rules, 2007 o Inclusion/Exclusion Duty Element from Cum Duty Price o Valuation of Goods Sold in DTA from EOU and Debonding of Capital Goods from EOU
Customs Valuation And Transfer Pricing
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Author : Juan Martin Jovanovich
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Customs Valuation And Transfer Pricing written by Juan Martin Jovanovich and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Issues of transfer pricing have come to the fore in both international tax and customs regimes. In particular, the problem of how to apply the two systems of valuation to the same transaction is of widespread concern. This well-known book, now in a fully updated second edition, is a problem-solving guide for professionals charged with valuating transactions in their client’s or company’s best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, it offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among other essential elements, the author discusses the following in depth: – the OECD Transfer Pricing Guidelines; – the GATT/WTO Customs Valuation Code (GVC) and other valuation rules in key jurisdictions and regional agreements; – the OECD and UN model tax conventions; – the arm’s length principle; – methods, both traditional and new, of determining whether the parties’ relationship in uenced the price; and – additions to and deductions from the customs value. This second edition discusses new developments in the eld, including a chapter on Commentary 23.1 and Case Study 14.1 of the Technical Committee on Customs Valuation of the World Customs Organization (WCO) – the rst international instruments linking transfer pricing and customs valuation. The book concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing year-end adjustments to transaction value would be consistent with Article 1 of the GVC. The book will continue to provide practitioners, customs administrations, and academics with a highly practical analysis of the intersection of transfer pricing and customs valuation. It will be welcomed by customs administrations charged with examining the acceptability of a transaction value xed between related parties and by multinational companies as a truly actionable tool they can use to optimize decision-making as it relates to transfer pricing and customs valuation in a “real world” setting.
Customs Valuation
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Author : World Customs Organization
language : en
Publisher: World Customs Organization
Release Date : 2006
Customs Valuation written by World Customs Organization and has been published by World Customs Organization this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The Customs Valuation Agreement
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Author : Mark K. Neville
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-03-09
The Customs Valuation Agreement written by Mark K. Neville and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-09 with Law categories.
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.
Customs Valuation
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Author : United States Tariff Commission
language : en
Publisher:
Release Date : 1973
Customs Valuation written by United States Tariff Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Customs appraisal categories.
The Valuation Of Goods For Customs Purposes
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Author : Henk Pagter
language : en
Publisher: Springer
Release Date : 2013-06-29
The Valuation Of Goods For Customs Purposes written by Henk Pagter and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
This book was written in response to the coming into force on the first of January 1981 of the Customs Valuation Code of the GATT, an agreement which has been applied unilaterally by the EEC and the US since the first of July 1980. As a result of the new agreement a uniform system for the valuation of goods for customs purposes will be used for the first time in history of international trade by the most important trading nations. This can be seen as an important step in the removal of trade barriers, as the use of a uniform system enables any one occupied with international trade to foresee with reasonable accuracy the treatment he will receive in other countries. This book provides a survey of the new system, together with the application and interpretation which to our opinion may be expected on the basis of the international discussions. Some attention is paid, moreover, to the remaining systems of valuation of goods which the exporter may encounter. In writing this book we have not only had the aim of providing a source of information for exporters, but we believe it will be of use to anyone who is, or has to be, interested in the customs valuation. March 1981, the authors. V Richard van Raan, after studying civil law at the university of Leiden, specialised himself in fiscal law. Henk de Pagter studied fiscal law in Rotterdam.
A Handbook On The Wto Customs Valuation Agreement
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Author : Sheri Rosenow
language : en
Publisher: Cambridge University Press
Release Date : 2010-12-02
A Handbook On The Wto Customs Valuation Agreement written by Sheri Rosenow and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-02 with Law categories.
This guide to the WTO Customs Valuation Agreement is based on the authors' experiences of teaching its finer points to customs officials and policy-makers around the world. Covering the methods of valuation and the provisions on enforcement, implementation and dispute settlement, the authors give practical examples, explain interpretative decisions of national and international customs bodies, and analyse the history of its negotiation. Written as a learning tool, it helps both new and experienced policy-makers, customs officials, importers and exporters to gain a deeper understanding of the Agreement's function and aims.
Customs Valuation A Commentary On The Gatt Customs Valuation Code
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Author : S. Sherman
language : en
Publisher: Springer
Release Date : 1988-02-23
Customs Valuation A Commentary On The Gatt Customs Valuation Code written by S. Sherman and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-02-23 with Law categories.
Customs Valuation
Customs Valuation
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Author :
language : en
Publisher:
Release Date : 1982*
Customs Valuation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982* with Customs appraisal categories.