Customs valuation: A history of taxation over borders
“Who will purchase this quantity of merchandise for this amount of price?” Written by Christiaan de Lange, MCom (Economics), MPhil (Taxation), Master of Business Leadership (MBL), MIEx An ‘Element of Taxation’ The European Commission (EC) Taxation and Customs Union website reminds us that there are three ‘elements of taxation’ that provides the basis for assessment […]
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