Search results for keyword: taxpayer
Customs Valuation
Customs valuation is the process of determining the value of the merchandise for the purpose of assessing the amount of duty upon its importation. Customs Valuation is a set of rules that allow customs offices within the World Trade Organization (WTO) system to estimate the value of imported goods......
1045 
Tiffany
The unit that accepts entrusted customs declaration
Entrust of Customs Clearance Declaration
The entrustment of customs clearance declaration is a general term for all entrustment activities of importers that entrust customs clearance agencies or qualified individuals to declare, receive and deliver cargo, and handle customs formalities for import......
Explanation of tax terms
Tax Terminology Definition
Tax terminology can be a confusing subject for most people, especially those who are unfamiliar with the nuanced terms used within the field. Tax terminology is necessary to understand not just the basic laws surrounding taxation, but the deeper implications of each and......
preferential tariff
Special Tax Benefits
Taxes can be a significant burden on businesses, individuals, and families. That’s why governments around the world often offer special tax benefits to incentivize investments and encourage economic growth. These benefits can range from income-tax deductions to exemptions fr......
demand guarantee
Performance Bond
A performance bond is a type of security that guarantees that a contractor will perform within the scope of a project they’ve been contracted to work on. If they fail to do so, the bond will be used as an insurance policy to reimburse any losses the other party may have suffered......
nominal tax rate
Definition of Nominal Tax Rate
The nominal tax rate is the rate at which taxes are paid on income or profits, without taking any deductions or other tax credits into account. This rate is usually expressed as a percentage. For example, if a taxpayer earns $100 of taxable income and pays $15 in ta......
carter bonds
The Effect of Cat Bonds on Financial Markets
Cat bonds (also known as catastrophe bonds) present a unique type of investment that provides protection against natural disasters and extreme weather conditions. Cat bonds provide large insurance companies with financial security in the event of an u......
ex-rights
The Public Organizational Levy Removal
Every day, the citizens of a city are subject to a variety of regulations imposed on them by the government and its institutions. In many cases, this involves the imposition of a levy, or fixed tax, for the purchase of public organizational services. These l......
International Tax
International Taxation
Introduction
Taxation is a critical way of ensuring the financial resources are available to meet the costs of public services. In a globalized market, however, businesses are often exposed to multiple states’ taxation. Thus, managing the effects of international taxation......
Adolf Wagner's Tax Thoughts
Adolf Wagners Tax System Thought
Adolf Wagner was one of the most influential economists in Germany during the late 19th and early 20th centuries. He was a founder of the German Historical School and a major supporter of neo-mercantilism. He also developed his own tax system thought, which was de......
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