Opportunities of agency in determining deduction of customs value

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dc.contributor.advisorNorenberga, Zane
dc.contributor.authorBankovičs, Kārlis
dc.contributor.otherRiga Graduate School of Law
dc.date.accessioned2019-02-21T09:31:32Z
dc.date.available2019-02-21T09:31:32Z
dc.date.issued2018
dc.description.abstractThis paper examines the agent`s importance in international trade regarding the deduction of customs value. The conclusion of the research confirmed that there is a legal basis for computing deduction on the customs value when the buyer`s agent is involved in the expenses of goods transportation and insurance. The buyer`s agent can be beneficial for the principal by taking the costs of transportation and insurance on himself thus resulting in smaller customs valuation. Therefore, smaller amount of taxes will be applicable to the goods imported resulting in less amount paid in taxes. In addition, another conclusion was made that each state has too much power to dictate the agency laws thus it makes confusion and fragmented laws on the international level.en_US
dc.identifier.urihttps://dspace.lu.lv/dspace/handle/7/46393
dc.language.isoengen_US
dc.publisherRiga Graduate School of Lawen_US
dc.rightsinfo:eu-repo/semantics/restrictedAccessen_US
dc.subjectResearch Subject Categories::LAW/JURISPRUDENCE::Other law::International private law and international procedural lawen_US
dc.subjectInternational tradeen_US
dc.titleOpportunities of agency in determining deduction of customs valueen_US
dc.typeinfo:eu-repo/semantics/bachelorThesisen_US
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