Author : S. Sherman
Publisher : Springer
Page : 408 pages
File Size : 12,93 MB
Release : 1988-02-23
Category : Business & Economics
ISBN :
Customs Valuation
Author : Saul L. Sherman
Publisher :
Page : 382 pages
File Size : 28,12 MB
Release : 1988
Category : Customs appraisal
ISBN : 9789284210367
Rev. ed. of : A businessman's guide to the GATT customs valuation code. 1980.
Author : Sheri Rosenow
Publisher : Cambridge University Press
Page : 287 pages
File Size : 13,77 MB
Release : 2010-12-02
Category : Law
ISBN : 1139495364
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.
Author : Peter-Tobias Stoll
Publisher : Martinus Nijhoff Publishers
Page : 313 pages
File Size : 27,60 MB
Release : 2006
Category : Law
ISBN : 900414496X
This book describes the institutional system the basic principles and the vast variety of rules of the World Trade Organization. It aims at clarifying the structure and the general concepts, in order to enable the reader to get a better understanding of the issues at stake in many of the discussions and controversies on world trade.
Author : Mark K. Neville
Publisher : Kluwer Law International B.V.
Page : 360 pages
File Size : 44,38 MB
Release : 2023-03-09
Category : Law
ISBN : 9403531460
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 : Juan Martin Jovanovich
Publisher : Kluwer Law International B.V.
Page : 323 pages
File Size : 45,36 MB
Release : 2016-04-24
Category : Law
ISBN : 9041161422
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.
Author : Anuschka Bakker
Publisher : IBFD
Page : 695 pages
File Size : 38,55 MB
Release : 2009
Category : Customs appraisal
ISBN : 9087220596
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.
Author : Autar Krishen Koul
Publisher : Springer
Page : 712 pages
File Size : 17,92 MB
Release : 2018-11-19
Category : Law
ISBN : 9811320896
This book analyzes how today's system of international trade law and international economic relations has evolved over the last six decades. Focusing on the major innovations that came with the inception of the World Trade Organization (WTO) with its various agreements in 1994, it also provides in-depth commentary on the intense debate over important matters that remain unsettled. Topics covered include the WTO dispute settlement mechanism; the General Agreement on Trade in Services (OATS); the Agreement on Trade-Related Investment Measures (TRIMS); intellectual property rights – the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS); areas still covered by the General Agreement on Tariffs and Trade (GATT) 1947; the Most Favoured Nation (MFN) concept; special provisions relating to agriculture and textiles; sanitary and phytosanitary measures; technical barriers to trade; pre-shipment inspection; and import licensing procedures. The book would be an excellent resource for scholars as well as practitioners working in the field of international arbitration and trade laws.
Author : Andreas F. Lowenfeld
Publisher : Oxford University Press, USA
Page : 838 pages
File Size : 48,95 MB
Release : 2003
Category : Law
ISBN : 9780199264117
As conflict and cooperation among states turn to an ever greater extent on economic issues, this treatise presents a comprehensive exploration of the legal foundations of the international economy. The subjects covered include: the World Trade Organization and its antecedents; dumping,subsidies, and other devices that alter the market; -- the International Monetary System, including the collapse of the Bretton Woods system, the debt of the developing countries, and the rise of the euro; the law of transnational investment, including changing perceptions of the rights of host states and multinational enterprises; economicsanctions, including embargoes and boycotts; and the international aspects of competition law and of the law of the environment. Professor Lowenfeld brings to his task a life-time of practice and teaching experience to produce a book that will be of use to international lawyers and non-specialists alike.
Author : Terence Stewart
Publisher : Kluwer Law International B.V.
Page : 960 pages
File Size : 31,38 MB
Release : 1999-07-15
Category : Law
ISBN : 9041192921
Volume Four of The GATT Uruguay Round: A Negotiating History (1986-1994) deals with the final sessions of the world's most ambitious trade negotiations to date and its most significant accomplishment--the creation of the World Trade Organization. It includes the negotiating history of important modifications made during the end-game in 1993 and before the signing ceremony in Marrakesh in April 1994. This period saw major changes in the text and the extent of obligations undertaken in the agriculture and services sectors, as well as the final completion of negotiations in subsidies and countervailing duties, customs valuation, and other sectors. It was also during this last period that the final agreements in trade-related aspects of intellectual property rights (TRIPS) and trade-related invested measures (TRIMS) emerged. Like the earlier volumes in this treatise, Volume Four is useful for its revelation not only of what was resolved but also of what was not resolved. This work belongs in the collection of all concerned with the evolution and continuing development of international trade as a vital component of our contemporary world.
