Matches in SemOpenAlex for { <https://semopenalex.org/work/W1502895715> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W1502895715 endingPage "142" @default.
- W1502895715 startingPage "120" @default.
- W1502895715 abstract "A commentary issued by the International Chamber of GATT Customs Valuation Code states with regard to royalties and license fees: 'there is no part of the Code where so much is left to interpretation and implementation, and so little can be derived from a literal reading of the words used. Some critics have thought the authors of the Code did not explore the subject sufficiently, and it is true that the subject was only reached rather late in the Geneva negotiations and revealed considerable differences between governments (often as to what problems required attention, rather how they should be resolved)'. This article serves as a legal analysis of a variety of royalty payment scenarios and the resulting impact on final duty payments taking into account the legislation and practices in the Andean Community and Peru, the European Union (EU), and the United States. As a general matter, the term 'royalties' simply refers to a means by which consideration is paid for the right to use an intangible property. As such, royalty payments themselves are not inherently dutiable or not dutiable. Instead, one must look in particular to the nature of the intangible property that is being conveyed and the issue of whether it relates to the goods being valued and whether it must be paid, either directly or indirectly, as a condition of the sale." @default.
- W1502895715 created "2016-06-24" @default.
- W1502895715 creator A5042096699 @default.
- W1502895715 creator A5072969298 @default.
- W1502895715 date "2012-04-01" @default.
- W1502895715 modified "2023-09-26" @default.
- W1502895715 title "The Customs Treatment of Royalties and License Fees with Regard to Imported Goods" @default.
- W1502895715 doi "https://doi.org/10.54648/gtcj2012019" @default.
- W1502895715 hasPublicationYear "2012" @default.
- W1502895715 type Work @default.
- W1502895715 sameAs 1502895715 @default.
- W1502895715 citedByCount "1" @default.
- W1502895715 countsByYear W15028957152021 @default.
- W1502895715 crossrefType "journal-article" @default.
- W1502895715 hasAuthorship W1502895715A5042096699 @default.
- W1502895715 hasAuthorship W1502895715A5072969298 @default.
- W1502895715 hasConcept C10138342 @default.
- W1502895715 hasConcept C144133560 @default.
- W1502895715 hasConcept C145097563 @default.
- W1502895715 hasConcept C155202549 @default.
- W1502895715 hasConcept C162324750 @default.
- W1502895715 hasConcept C17744445 @default.
- W1502895715 hasConcept C186027771 @default.
- W1502895715 hasConcept C190253527 @default.
- W1502895715 hasConcept C199539241 @default.
- W1502895715 hasConcept C199776023 @default.
- W1502895715 hasConcept C2777351106 @default.
- W1502895715 hasConcept C2779103253 @default.
- W1502895715 hasConcept C2780560020 @default.
- W1502895715 hasConcept C34974158 @default.
- W1502895715 hasConcept C54750564 @default.
- W1502895715 hasConceptScore W1502895715C10138342 @default.
- W1502895715 hasConceptScore W1502895715C144133560 @default.
- W1502895715 hasConceptScore W1502895715C145097563 @default.
- W1502895715 hasConceptScore W1502895715C155202549 @default.
- W1502895715 hasConceptScore W1502895715C162324750 @default.
- W1502895715 hasConceptScore W1502895715C17744445 @default.
- W1502895715 hasConceptScore W1502895715C186027771 @default.
- W1502895715 hasConceptScore W1502895715C190253527 @default.
- W1502895715 hasConceptScore W1502895715C199539241 @default.
- W1502895715 hasConceptScore W1502895715C199776023 @default.
- W1502895715 hasConceptScore W1502895715C2777351106 @default.
- W1502895715 hasConceptScore W1502895715C2779103253 @default.
- W1502895715 hasConceptScore W1502895715C2780560020 @default.
- W1502895715 hasConceptScore W1502895715C34974158 @default.
- W1502895715 hasConceptScore W1502895715C54750564 @default.
- W1502895715 hasIssue "Issue 4" @default.
- W1502895715 hasLocation W15028957151 @default.
- W1502895715 hasOpenAccess W1502895715 @default.
- W1502895715 hasPrimaryLocation W15028957151 @default.
- W1502895715 hasRelatedWork W1536475795 @default.
- W1502895715 hasRelatedWork W1587769133 @default.
- W1502895715 hasRelatedWork W1596124014 @default.
- W1502895715 hasRelatedWork W1861016546 @default.
- W1502895715 hasRelatedWork W1869000428 @default.
- W1502895715 hasRelatedWork W2083076062 @default.
- W1502895715 hasRelatedWork W2299289598 @default.
- W1502895715 hasRelatedWork W2388352685 @default.
- W1502895715 hasRelatedWork W2792314351 @default.
- W1502895715 hasRelatedWork W281817186 @default.
- W1502895715 hasRelatedWork W2918282573 @default.
- W1502895715 hasRelatedWork W2922413304 @default.
- W1502895715 hasRelatedWork W3134311696 @default.
- W1502895715 hasRelatedWork W3195476801 @default.
- W1502895715 hasRelatedWork W343080363 @default.
- W1502895715 hasRelatedWork W779051163 @default.
- W1502895715 hasRelatedWork W984706976 @default.
- W1502895715 hasRelatedWork W2186634024 @default.
- W1502895715 hasRelatedWork W2799514193 @default.
- W1502895715 hasRelatedWork W3013513788 @default.
- W1502895715 hasVolume "7" @default.
- W1502895715 isParatext "false" @default.
- W1502895715 isRetracted "false" @default.
- W1502895715 magId "1502895715" @default.
- W1502895715 workType "article" @default.