Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/127707 
Erscheinungsjahr: 
2000
Schriftenreihe/Nr.: 
PIDS Discussion Paper Series No. 2000-01
Verlag: 
Philippine Institute for Development Studies (PIDS), Makati City
Zusammenfassung: 
The study takes off from an earlier inquiry on the effects of HCV (home consumption value) valuation. This study is intended to assist policymakers as well as the private sector in their task of deciding whether to implement or postpone the adoption of the GATT Valuation Code (GVC) by January 1, 2000. Under the GVC, the dutiable base for imports is defined as the "transaction value"--i.e., "the price actually paid or payable for imported goods." The findings of the study support the argument that trade liberalization in the form of lower tariffs will reduce the incidence of underinvoicing.
Schlagwörter: 
transaction value
Dokumentart: 
Working Paper

Datei(en):
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