The Resource Taiwan - hidden tax costs in supply chain structures
Taiwan - hidden tax costs in supply chain structures
Resource Information
The item Taiwan - hidden tax costs in supply chain structures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taiwan - hidden tax costs in supply chain structures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- After joining the WTO in 2002, Taiwan has generally followed the 1979 GATT Customs Valuation Code. Section 2, Chapter I of the Customs Act sets out the rules and methods for customs valuation in accordance with the GATT Customs Valuation Code. Basically, the customs value of imported goods is the transaction value which refers to the price actually paid or payable for the goods plus related costs and adjusted deductions when sold for export from the mainland to Taiwan. This article is divided into four parts. Part I gives an overview of customs valuation, looking at valuation methodologies, and transfer pricing and customs valuation; part II gives an overview of customs classification, looking at adoption of 2007 HS, general rules of interpretation and explanatory notes, and classification rulings; part III deals with free trade agreements and tariff concession orders; and part IV discusses Customs and indirect tax controversy resolution, looking at formal resolution mechanisms, voluntary disclosures, and audit focus
- Language
- eng
- Label
- Taiwan - hidden tax costs in supply chain structures
- Title
- Taiwan - hidden tax costs in supply chain structures
- Language
- eng
- Summary
- After joining the WTO in 2002, Taiwan has generally followed the 1979 GATT Customs Valuation Code. Section 2, Chapter I of the Customs Act sets out the rules and methods for customs valuation in accordance with the GATT Customs Valuation Code. Basically, the customs value of imported goods is the transaction value which refers to the price actually paid or payable for the goods plus related costs and adjusted deductions when sold for export from the mainland to Taiwan. This article is divided into four parts. Part I gives an overview of customs valuation, looking at valuation methodologies, and transfer pricing and customs valuation; part II gives an overview of customs classification, looking at adoption of 2007 HS, general rules of interpretation and explanatory notes, and classification rulings; part III deals with free trade agreements and tariff concession orders; and part IV discusses Customs and indirect tax controversy resolution, looking at formal resolution mechanisms, voluntary disclosures, and audit focus
- Citation source
- In: Tax planning international transfer pricing. - London. - Vol. 10 (2009),
- http://library.link/vocab/creatorName
-
- Wong, M. (Michael)
- Chiang, I
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- valuation
- customs value
- Label
- Taiwan - hidden tax costs in supply chain structures
- Label
- Taiwan - hidden tax costs in supply chain structures
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taiwan---hidden-tax-costs-in-supply-chain/TN79N2jes8U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taiwan---hidden-tax-costs-in-supply-chain/TN79N2jes8U/">Taiwan - hidden tax costs in supply chain structures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
