Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
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