Essays about: "Customs law"
Showing result 21 - 25 of 34 essays containing the words Customs law.
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21. Four recent cases on VAT and importation; some reflections on the future
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis deals with VAT on importation, how it works, when and where the chargeable event occurs, who pays and what rate. The question of preventing double taxation or non-taxation in light of implementing VAT on import will also be discussed. READ MORE
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22. The Mortgagee's Rights to Enforce the Mortgage Execution
University essay from Lunds universitet/Juridiska institutionenAbstract : Nowadays, most ship acquisition transactions are performed through the finance instruments, such as loan agreements. Whereas parties to this ship finance contracts, from one side, usually, is ship owner as borrower, and, from other side might be, financial institution, as lender – such as banks, funds or private companies. READ MORE
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23. Illegal Importation and Customs VAT Liability:Liability in the EU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The introduction of foreign goods into the European Union is subject to import VAT; some importers seek to introduce goods in an illegal way to have tax advantage and make their business more profitable. Customs seek to control and combat this problem, finding out whether the goods are imported in a proper manner, determining the responsibilities of importers on VAT, and thus impose penalties provided by their domestic legislation to deterrent other possible offenders. READ MORE
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24. Counterfeit goods in transit - A study regarding counterfeit goods in transit and liability of intermediaries
University essay from Lunds universitet/Juridiska institutionenAbstract : Tullförordning 1383/2004 ger tullen befogenhet att beslagta varumärkesförfalskade varor som kommer in, respektive lämnar, den Europeiska Unionen. Förordningen är tillämplig på i stort sett alla varuslag och oavsett vilken tullstatus de har. READ MORE
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25. Strategic Transfer Pricing : The Art of Pricing Inter-company Transactions between Sweden and China
University essay from FöretagsekonomiAbstract : Background International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). READ MORE
