customs valuation
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The concept customs valuation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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customs valuation
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The concept customs valuation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- customs valuation
159 Items that share the Concept customs valuation
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- A Canadian perspective on customs and transfer pricing
- A renewed interest in the modified resale price method for customs valuation
- A series of sales : determining the customs value under the Union Customs Code
- Aanbevelingen ter verbetering van het vestigingsklimaat voor ondernemingen : tribuut aan Jaap Bellingwout
- An unfamiliar duty burden : the tariff effect of intellectual property payments
- Annual review : France
- Argentinian Court Decides that the sixth transfer pricing method must be used for customs valuations based on business substance as a decisive factor
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- Australia: transfer pricing adjustments
- Auswirkung von Verrechnungspreisanpassungen auf den Zollwert = Impact of transfer pricing adjustments on the customs value
- BEPS from a customs perspective
- BMW : should the development costs for free software be added to the transaction value?
- Background note on recent tax reforms in the DNMEs. Background Note No. 2. Customs valuation of goods: methods and comments
- Blockchain, transfer pricing, customs valuations, and indirect taxes
- Buying agency (Part 1)
- CJEU clarifies the role of transport costs in customs valuation
- Canada : customs valuation for duty purposes and transfer pricing methodologies for tax purposes
- Cementing the link : WCO issues comprehensive guide to customs valuation, transfer pricing
- China - hidden tax costs in supply chain structures
- Commission Regulation (EEC) No. 2839/90 of 27 September 1990 amending Regulation (EEC) No. 3579/85 on air transport costs to be included in customs value
- Commission Regulation (EEC) No. 3903/92 of 21 December 1992 on air transport costs to be included in customs value
- Country survey : Korea
- Customise your transfer pricing!
- Customs APA : introduction of advance customs valuation arrangements
- Customs duty valuation and transfer pricing
- Customs law
- Customs law in the European Union : legal, doctrinal and jurisprudential framework
- Customs law of the European Union
- Customs organization and administration in developing countries : major considerations
- Customs valuation : a Bosnian and Herzegovinian perspective
- Customs valuation and import VAT
- Customs valuation and transfer pricing - a China perspective (part 1)
- Customs valuation and transfer pricing : ICC proposals
- Customs valuation and transfer pricing : growing disparity
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Customs valuation and transfer pricing : legal rules, practices - a China case study - and proposals to address the significant concern for cost-efficient compliance and trade facilitation
- Customs valuation and transfer pricing in Canada : addressing the commonalities and differences
- Customs valuation in Bosnia and Herzegovina : challenges and obstacles
- Customs valuation principles and practices
- Customs valuation under the UCC : further guidance needed?
- Customs value and VAT base : a match made in heaven?
- Customs value of goods in transactions between related parties
- Dancing together
- De douanewaarde van goederen
- Derecho aduanero de la Unión Europea : notas del marco normativo, doctrinario y jurisprudencial
- Die Bedeutung von Verrechnungspreisen bei der Zollerhebung
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Douanewaarde als taksplanningsinstrument
- Douanewaarde en transfer pricing
- Douanewaarde in een globaliserende wereld
- Douanewaarde-verrekenprijzen : afstemming na Hamamatsu en het belang van operationalisering
- Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
- EC customs law
- ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
- EU customs law
- EU customs valuation : wake-up call for MNE
- EU customs valuation and payments related to exclusive distribution rights
- Eliminating non-dutiable charges from customs value
- EuGH - Vorabentscheidungsverfahren : ist der ertragsteuerliche Fremdvergleichsgrundsatz maßgeblich für die Zollwertermittlung?!
- European Union Customs Code
- Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
- Fiscaal praktijkboek 2014-2015 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : industries, regions, new technologies, and other topics
- GATT valuations. An information booklet
- Germany : interdependences, challenges, developments
- Global trade and customs : a practical comparison of major jurisdictions
- HQ HO29658: bridging the gap between U.S. customs, tax
- Het Douanewetboek van de Unie: wat gaat er veranderen?
- How a transfer pricing dream becomes a Customs nightmare
- How to bridge the gap between transfer pricing and customs valuation
- IBFD Country tax guides - Transfer pricing & customs valuation
- IVA, Intrastat, dogane
- IVA, Intrastat, dogane
- Impact of transfer pricing adjustments for VAT and customs law purposes
- Implications of the interaction of trade and tax rules
- In- en uitvoer : Douanememo's
- Indeling in het douanetarief niet langer het exclusieve domein van één rechter
- It ain't over till it's over, part III : customs implications of implementing a sustained transfer pricing adjustment
- Korea's customs valuation method for transaction value between related parties
- Korean tax authorities' taxation of foreign-invested enterprises which are related parties
- La valeur en droit fiscal et douanier
- Malaysia - hidden tax costs in supply chain structures
- Managing the transfer pricing and customs valuation nexus
- New U.S. tariffs and BEAT stir interest in tax code limitation on related party costs
- New rules for procurement arrangements and transfer pricing in Nigeria
- New tariffs affect transfer pricing results
- On article 8.1(b)(iv) of the Customs Valuation Agreement : when is the value of certain services supplied by the buyer relevant for customs value (i.e., engineering, development, artwork, design work, and plans and sketches)?
- Overlap of French transfer pricing, customs : concerns for multinationals
- Practical analysis of the report on compensating adjustments in transfer pricing
- Quick reference to the trade and customs law of China
- Recent transfer pricing decisions by the U.S. Customs and Border Protection agency
- Reconciling transfer pricing and customs valuations : 4 case studies
- Restricting the interplay of transfer pricing and customs valuation : CJEU ruling on related party imports subject to retroactive adjustments
- Revised transfer pricing regulations in Nigeria - implications for transfer pricing audit process
- Rules of origin : conceptual explorations and lessons from the generalized system preferences
- Samba anyone? Integrating transfer pricing, VAT and customs
- Section 1059A : an obstacle to achieving consistent legislation?
- Sind Bewertungsdifferenzen nach Zollwert und Verrechnungspreisen zulässig?
- Software and customs valuation
- Steady as she goes : U.S. customs issues further rulings on transfer pricing and customs valuation
- Suggested approaches to harmonization of transfer pricing and customs rules
- Supporting transaction value with transfer pricing data: lessons from recent U.S. customs and border protection rules
- Symposium on the multilateral trade agreements II
- Taiwan - hidden tax costs in supply chain structures
- Tax reforms and evidence of transfer pricing
- Tax versus customs arm's length pricing: the U.S. view
- Temas relevantes de preços de transferência
- Thailand - hidden tax costs in supply chain structures
- The "transfer pricing-customs" tightrope walk
- The Court of Justice of the European Union judgment in the Hamamatsu case : defending EU Customs Valuation Law from the 'transfer pricing folly' in customs matters
- The WCO's comprehensive case study on transfer pricing documentation
- The condition of sale for the purposes of royalty-based adjustments under Article 8 of the GATT Valuation Agreement
- The customs and transfer pricing harmonization legislation and its application in practice
- The customs treatment of royalties and license fees with regard to imported goods
- The customs valuation treatment of advertisement with regard to imported goods
- The dutiability of royalty payments : the impact of the World Customs Organization's Advisory Opinion 4.15
- The interplay between transfer pricing and customs valuation in case of retroactive profit adjustments : the position of the ECJ in the Case Hamamatsu Photonics Deutschland Gmbh (C-529/16)
- The link between transfer pricing and EU customs valuation law : is there any and how could it be strengthened?
- The new era of customs legislation
- The nexus between customs valuation and transfer pricing
- The valuation of goods for customs purposes
- Transfer pricing : rules, compliance and controversy
- Transfer pricing adjustments through a customs lens
- Transfer pricing and customs laws : an Indian perspective
- Transfer pricing and customs valuation
- Transfer pricing and customs valuation : a Korean perspective
- Transfer pricing and customs valuation : two worlds to tax as one
- Transfer pricing and customs valuation of know how transfer agreements
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Transfer pricing and customs valuation: the growing need for harmonization
- Transfer pricing customs valuation : WCO guide published
- Transfer pricing in Europe
- Transfer pricing in Scandinavian countries with reference to the corporate income tax burden in the 34 OECD member countries - Denmark, Finland, Norway and Sweden compared
- Transfer pricing, customs valuation and indirect taxes: how to make sense of it all
- Transfer pricing, customs, and year-end adjustments
- Transfer pricng and customs valuation - emerging trends!
- Treasury's tag team: the IRS and Customs join to combat inconsistent import valuations in related-party transactions
- Two codes to speak a common language : harmonizing Indian transfer pricing and customs valuation rules
- U.S. International Trade Commission issues report on importers' use of customs first sale rule
- U.S. tax and customs consequences of dealing with a related foreign supplier (part 1)
- US Customs issues first APA ruling since 2003
- US Customs propose new transfer pricing policy
- US Customs' ruling permits routine refunds after post-importation adjustments
- US: custom's new landmark transfer pricing policy
- Valeur en douane et fluidite du commerce international
- Valore in dogana e transfer pricing
- Vietnam - hidden tax costs in supply chain structures
- WCO approves transfer pricing case study
- WCO endorses pricing studies to support customs valuation
- WCO guide to customs valuation and transfer pricing
- WTO Customs Valuation Agreement: customs value of goods imported as gifts
- When customs meets value added tax = Die Einfuhr von Gegenständen als Schnittstelle zwischen Zoll und Umsatzsteuer
- Zollrecht Visuell : der neue Zollkodex der EU in Übersichten
- Zollwert und Lizenzgebühren bei der Wareneinfuhr : zollwertrechtlicher Kommentar unter Berücksichtigung steuerrechtlicher Gesichtspunkte
- Zollwert von Datenträgern mit eingespeicherter Software : Bundesfinanzhof, Urteil vom 15. Oktober 1991, VII R 167, 168/85
- Zollwertrelevanz von Markenlizenzzahlungen im Hinblick auf die Neuregelungen des Unionszollkodex (UZK) ab dem 1.5.2016
- Überblick über die Transaktionswertmethode zur Ermittlung des Zollwerts
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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/resource/2vqh3ick7jw/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2vqh3ick7jw/">customs valuation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
