Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
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