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Author : Juan Martin Jovanovich
Publisher : National Library of Canada = Bibliothèque nationale du Canada
Page : 294 pages
File Size : 46,5 Mb
Release : 2000
Category : Tariff
ISBN : OCLC:61563102
Author : Juan Martin Jovanovich
Publisher : Kluwer Law International B.V.
Page : 216 pages
File Size : 49,5 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041161420
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 : Juan Jovanovich
Publisher : Springer
Page : 168 pages
File Size : 53,8 Mb
Release : 2002-10-30
Category : Business & Economics
ISBN : STANFORD:36105060302069
Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, Customs Valuation and Transfer Pricing offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized.Among the essential elements of this important thesis, the author discusses the following in depth: the OECD Transfer Pricing Guidelines; the GATT/WTO Valuation Code (GVC); the arm's length principle; methods, both traditional and new, of determining whether the parties' relationship influenced the price; and additions to and deductions from the customs value. The study concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.
Author : Anuschka Bakker,Belema Obuoforibo
Publisher : IBFD
Page : 695 pages
File Size : 49,5 Mb
Release : 2009
Category : Customs appraisal
ISBN : 9789087220594
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 : Truth and Reconciliation Commission of Canada
Publisher : James Lorimer & Company
Page : 673 pages
File Size : 47,8 Mb
Release : 2015-07-22
Category : History
ISBN : 9781459410695
This is the Final Report of Canada's Truth and Reconciliation Commission and its six-year investigation of the residential school system for Aboriginal youth and the legacy of these schools. This report, the summary volume, includes the history of residential schools, the legacy of that school system, and the full text of the Commission's 94 recommendations for action to address that legacy. This report lays bare a part of Canada's history that until recently was little-known to most non-Aboriginal Canadians. The Commission discusses the logic of the colonization of Canada's territories, and why and how policy and practice developed to end the existence of distinct societies of Aboriginal peoples. Using brief excerpts from the powerful testimony heard from Survivors, this report documents the residential school system which forced children into institutions where they were forbidden to speak their language, required to discard their clothing in favour of institutional wear, given inadequate food, housed in inferior and fire-prone buildings, required to work when they should have been studying, and subjected to emotional, psychological and often physical abuse. In this setting, cruel punishments were all too common, as was sexual abuse. More than 30,000 Survivors have been compensated financially by the Government of Canada for their experiences in residential schools, but the legacy of this experience is ongoing today. This report explains the links to high rates of Aboriginal children being taken from their families, abuse of drugs and alcohol, and high rates of suicide. The report documents the drastic decline in the presence of Aboriginal languages, even as Survivors and others work to maintain their distinctive cultures, traditions, and governance. The report offers 94 calls to action on the part of governments, churches, public institutions and non-Aboriginal Canadians as a path to meaningful reconciliation of Canada today with Aboriginal citizens. Even though the historical experience of residential schools constituted an act of cultural genocide by Canadian government authorities, the United Nation's declaration of the rights of aboriginal peoples and the specific recommendations of the Commission offer a path to move from apology for these events to true reconciliation that can be embraced by all Canadians.
Author : United Nations. Economic Commission for Europe
Publisher : New York : United Nations
Page : 112 pages
File Size : 47,8 Mb
Release : 1996
Category : Business & Economics
ISBN : UOM:39015037764332
Author : Warner Max Corden
Publisher : Princeton, N.J. : International Finance Section, Princeton University
Page : 58 pages
File Size : 44,8 Mb
Release : 1972
Category : Business & Economics
ISBN : IND:30000113866127
Author : Richard Pearce-Moses
Publisher : Society of American Archivists (SAA)
Page : 480 pages
File Size : 43,9 Mb
Release : 2005
Category : Business & Economics
ISBN : UOM:39015062458040
Intended to provide the basic foundation for modern archival practice and theory.
Author : Arnold G. Fisch
Publisher : Unknown
Page : 370 pages
File Size : 51,6 Mb
Release : 1988
Category : Government publications
ISBN : UIUC:30112105160920
Military government on Okinawa from the first stages of planning until the transition toward a civil administration.
Author : United States. Information Infrastructure Task Force. Working Group on Intellectual Property Rights,Bruce A. Lehman
Publisher : DIANE Publishing
Page : 264 pages
File Size : 43,8 Mb
Release : 1995
Category : Copyright
ISBN : 9780788124150
This now famous White Paper provides rules for our digital highway.Ó Examines each of the major areas of intellectual property law, focusing primarily on copyright law & its application & effectiveness, especially subject matter & scope of protection, copyright ownership, term of protection, exclusive rights, limitations on exclusive rights, copyright infringement. Holds Internet service providers legally accountable for copyright & other infringements by their users. Judges are beginning to use this document to form case law.
Author : Lesley Choyce
Publisher : St. John's, Nfld. : Creative Publishers
Page : 104 pages
File Size : 47,5 Mb
Release : 1988
Category : Poetry
ISBN : UOM:39015019600371
Author : John O'Mara,Anne Duggan,Bernard Doherty,Denis Herlihy,Anita Kissane,Grainne Clohessy,Neil Metchette,Chris Byrne
Publisher : Bloomsbury Professional
Page : 0 pages
File Size : 40,5 Mb
Release : 2015-04-23
Category : Taxation
ISBN : 1780437005
Tax Guide 2015 provides comprehensive coverage of all areas of taxation applicable to Ireland. Written in non-technical language by an expert team of tax practitioners, it covers:Income Tax; Capital Gains Tax; Value Added Tax; Employers' PAYE/PRSI; Corporation Tax; Capital Acquisitions Tax; Stamp Duties; Vehicle Registration Tax and Customs and Excise.As well as taking on board the provisions of the latest Finance Act it features detailed worked examples and extensive references to recent case law. It also contains a set of tables giving speedy access to allowances, tax rates, compliance deadlines and other invaluable information.Tax Guide 2015 is an ideal reference book that serves as a self-contained textbook and as a pointer to more detailed Bloomsbury Professional publications, such as Irish Income Tax, The Taxation of Companies, Irish Stamp Duty Law and Capital Acquisitions Tax.Previous edition ISBN: 9781780434612
Author : Jacques Ellul
Publisher : Vintage
Page : 531 pages
File Size : 43,6 Mb
Release : 2021-07-27
Category : Technology & Engineering
ISBN : 9780593315682
As insightful and wise today as it was when originally published in 1954, Jacques Ellul's The Technological Society has become a classic in its field, laying the groundwork for all other studies of technology and society that have followed. Ellul offers a penetrating analysis of our technological civilization, showing how technology—which began innocuously enough as a servant of humankind—threatens to overthrow humanity itself in its ongoing creation of an environment that meets its own ends. No conversation about the dangers of technology and its unavoidable effects on society can begin without a careful reading of this book. "A magnificent book . . . He goes through one human activity after another and shows how it has been technicized, rendered efficient, and diminished in the process.”—Harper's “One of the most important books of the second half of the twentieth-century. In it, Jacques Ellul convincingly demonstrates that technology, which we continue to conceptualize as the servant of man, will overthrow everything that prevents the internal logic of its development, including humanity itself—unless we take necessary steps to move human society out of the environment that 'technique' is creating to meet its own needs.”—The Nation “A description of the way in which technology has become completely autonomous and is in the process of taking over the traditional values of every society without exception, subverting and suppressing these values to produce at last a monolithic world culture in which all non-technological difference and variety are mere appearance.”—Los Angeles Free Press
Author : Katharina Boele-Woelki
Publisher : Intersentia nv
Page : 600 pages
File Size : 49,7 Mb
Release : 2003
Category : Domestic relations
ISBN : 9789050952873
Is the unification and harmonisation of (international) family law in Europe necessary? Is it feasible, desirable and possible? Reading the different contributions to this book may certainly inspire those who would like to find the right answers to these questions.
Author : Anonim
Publisher : Congress
Page : 164 pages
File Size : 48,9 Mb
Release : 1995
Category : Business & Economics
ISBN : UCR:31210024829754
