Essays about: "customs valuation"

Showing result 1 - 5 of 7 essays containing the words customs valuation.

  1. 1. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  3. 2. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  4. 3. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juha Tuominen; [2018]
    Keywords : arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

    Abstract : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. READ MORE

  5. 4. Price discounts of co-operative conversions in Stockholm city

    University essay from KTH/Fastigheter och byggande

    Author : Hannes Kimari; Felix Pettersson; [2016]
    Keywords : Rental housing; Conversion; Tenant-owned housing association; Hyresrätt; Bostadsrätt; Ombildning; Bostadsrättsförening;

    Abstract : The conversion of rental apartments to tenancy-owned housing has been a common phenomenon in the housing market in Stockholm during the last two decades. Rental apartment-tenants have the opportunity to purchase their unit for a hefty discount. READ MORE

  6. 5. An Empirical Evaluation of OLS Hedonic Pricing Regression on Singapore Private Housing Market

    University essay from KTH/Byggvetenskap

    Author : Zheng Mo; [2014]
    Keywords : Hedonic Pricing Approach; Property Price; Determinant dependent variables; OLS Regression; Heteroskedasticity; VIF Test; Spatial Autocorrelation.;

    Abstract : The empirical paper studies the relationship between property value and hedonic attributes. To indentify the determinant characteristics the influent the private real estate price, their degrees of significance and help with the valuation procedure, 8870 private residential property transactions with caveats lodged across country are selected from Urban Redevelopment Authority of Singapore. READ MORE