Zobrazeno 1 - 10
of 74
pro vyhledávání: '"customs value"'
Publikováno v:
Вестник Воронежского государственного университета: Серия экономика и управление, Iss 2, Pp 13-29 (2024)
Subject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid. Currently, these control measures are carried out separately by customs
Externí odkaz:
https://doaj.org/article/a55d562f927e4a0a8735fc1186842658
Publikováno v:
RUDN Journal of Economics, Vol 31, Iss 1, Pp 159-169 (2023)
Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (busin
Externí odkaz:
https://doaj.org/article/feee8223d5b740e08562a5c736a85bed
Autor:
Alexey A. Artemiev
Publikováno v:
Финансовый журнал, Vol 13, Iss No. 3, Pp 104-115 (2021)
The article is devoted to customs valuation methodology for foreign trade transactions run between related parties. It is proven that, in the conditions of a wide range of transfer pricing transactions, the actual sense of all costs and expenses of t
Externí odkaz:
https://doaj.org/article/fa332351708849c6993a748eabbf5a6a
Autor:
Ardiyansah Ardiyansah
Publikováno v:
IBLAM Law Review, Vol 1, Iss 01, Pp 115-131 (2021)
Based on the analysis of the 2018 Tax Court decisions in customs value disputes, the judges' considerations in the decisions that reject customs decisions were mostly due to the appeal applicant is able to prove the correctness of the transaction val
Externí odkaz:
https://doaj.org/article/bf51a4a22dad4620bb35a24c5296d79c
Publikováno v:
Bìznes Inform, Vol 10, Iss 513, Pp 276-285 (2020)
The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the
Externí odkaz:
https://doaj.org/article/40601d4cb9424526bd94926f58a36817
Publikováno v:
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, Vol 1, Iss 15, Pp 15-27 (2019)
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the sub
Externí odkaz:
https://doaj.org/article/4a5e242d462a45f3ada3619909499986
Publikováno v:
Финансы: теория и практика, Vol 23, Iss 1, Pp 106-121 (2019)
The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration. The mechanism of this interaction should b
Externí odkaz:
https://doaj.org/article/4dc8dcbb45a848129a3adb54a1cd93ab
Akademický článek
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Akademický článek
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Autor:
Konovalov, Yuriy
Publikováno v:
Центральноукраїнський науковий вісник. Економічні науки / Central Ukrainian Scientific Bulletin. Economic Sciences. (1 (34)):56-63
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=793649