The Customs Valuation Agreement : Origin, Standards and Interpretations

The Customs Valuation Agreement', authored by a world-renowned specialist lawyer in the field, is a highly knowledgeable analysis furnishing the most extensive study of the origins and architecture of the Customs Valuation Agreement and its intersection with transfer pricing norms. Customs valuation is a critical element in the corpus of international trade law. Although the WTO Valuation Agreement 1994 remains unchanged in all material respects and has been adopted by virtually every trading nation on the planet, there are fissures in the system preventing consensus on many contentious questions. This unique book concentrates on diverging views on the nature of the central feature of the Agreement, the definition of the price actually paid or payable (PAPP).

• | Author: Mark K. Neville
• | Publisher: Wolters Kluwer
• | Publication Date: Mar 09, 2023
• | Number of Pages: NA pages
• | Language: English
• | Binding: Hardcover
• | ISBN-10: 9403530960
• | ISBN-13: 9789403530963