The contribution considers cross-border valuation for income tax, customs duties and VAT, and compares the methodologies used for these taxes. It demonstrates that the differences in the valuation methods used by different taxes are significant, and concludes that uniformity of methods does not appear to be viable as each tax is characterized by its own structure, goals and principles.
|Numero di pagine||7|
|Rivista||BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION|
|Stato di pubblicazione||Pubblicato - 2001|
- income tax