Abstract
In this article, the author proposes a customs valuation method for determining the taxable amount of import duties on imported goods.
Translated title of the contribution | Impact of royalty payments on the customs value of imported goods |
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Original language | Spanish |
Pages (from-to) | 8-36 |
Journal | Forseti |
Issue number | 5 |
DOIs | |
State | Published - 2015 |
Keywords
- Aranceles de aduana--Valoración
- Importaciones
- Mercancías
- Recaudación de impuestos