Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
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