3. International Taxation
Permanent URI for this communityhttps://elibrary.mra.mw/handle/123456789/3
Browse
10 results
Search Results
Item Tax Treaty Case Law around the Globe 2014(IBFD, 2014) Eric Kemmeren, Daniël Smit, Peter Essers, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred StorckItem Item COMPUTATION OF TAXABLE BUSINESS PROFITS Book(IBFD, 2024) Andrés Báez Moreno; Nina Aguiar, Jürg B. Altorfer, Arco Bobeldijk, Michel De Wolf, Emmanuel Dinh, Eva Eberhartinger, Benn Folkvord, Denis Fontaine-Besset, Judith Freedman, Ricardo André Galendi Júnior, Gülşen Gedik, Stefanie Geringer, Dave Goyvaerts, Mario Grandinetti, Werner Haslehner, Emer Hunt, Vangelis Kalaitzidakis, Sabine Kirchmayr, Inge Langhave, Hugo López López, Glen Loutzenhiser, Aleksandra Maksimovska Stojkova, Félix Daniel Martínez Laguna, Dániel Máté Kovács, René Matteotti, André Meyer, Savina Mihaylova-Goleminova, Ganeta Minkova, Fitore Morina, Elena Neshovska Kjoseva, Artor Nuhiu, Cecília Olexová, Stefan Olsson, Bedri Peci, Michal Radvan, Frank Salentiny, Eduardo Sanz Gadea, Luís Eduardo Schoueri, Roman Seer, Giovanni Strampelli, Miroslav Štrkolec, Maria Supera-Markowska, Eva Tomášková, Timo Torkkel, Félix Alberto Vega Borrego, Juan Zornoza PérezItem The Routledge Handbook of Smuggling(2022) Max Gallien and Florian WeigandItem HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM Sixth edition (2017)(WCO, 2017) World Customs OrganisationItem Alphabetical index 1(WCO, 2012) world customs organisationItem Guide to Custom Transfer Pricing and Valuation(WCO, 2018) World Custom OrganisationThe WCO Guide to Customs Valuation and Transfer Pricing (2018) provides an overview of the relationship between customs valuation and transfer pricing, emphasizing the importance of both methodologies for international trade. This guide targets customs officials, tax administrations, and multinational enterprises (MNEs), offering insights into the valuation of imported goods and the application of the arm’s-length principle. The document explores customs valuation methodologies, adjustments to declared values, and alternate valuation methods under WTO agreements. Additionally, it highlights key transfer pricing concepts, including the comparability of transactions, transfer pricing methods, and regulatory frameworks. Practical guidance is offered on the use of transfer pricing documentation for customs purposes, addressing common challenges such as information access and post-importation price adjustments. The guide underscores the benefits of closer cooperation between customs and tax authorities to improve compliance, trade facilitation, and consistency in determining duty liabilities.Item International Taxation Syllabus Course Outline(NA, 2024) Malawi Revenue AuthorityCollection Collection