Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Page of 4891
Press 'Enter' after typing page number.
1421 to 1440 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AIFTA Certificates of Origin may be rejected only through compliance with the domestic verification safeguards in Rules 7(c) and 7(d); suspected fraud does not remove those requirements under Rule 23. Delayed, partial verification and an unauthenticated foreign finding of non-authenticity, without origin test reports, signature evidence or authenticated underlying material, do not establish fraudulent origin or justify denial of preferential tariff treatment. Extended limitation for customs recovery requires proof of the importer's positive collusion, wilful misstatement or suppression, including conscious participation in certificate falsification. Non-culpatory statements and absent evidence of knowledge or fraud do not sustain duty, interest or penalties under the extended period.
AIFTA Certificates of Origin may be rejected only through compliance with the domestic verification safeguards in Rules 7(c) and 7(d); suspected fraud does not remove those requirements under Rule 23. Delayed, partial verification and an unauthenticated foreign finding of non-authenticity, without origin test reports, signature evidence or authenticated underlying material, do not establish fraudulent origin or justify denial of preferential tariff treatment. Extended limitation for customs recovery requires proof of the importer's positive collusion, wilful misstatement or suppression, including conscious participation in certificate falsification. Non-culpatory statements and absent evidence of knowledge or fraud do not sustain duty, interest or penalties under the extended period.
Note: It is a system-generated summary and is for quick reference only.