Responsibility for Unlawful Delivery of Cargo without Exchange for the Delivery Order (D/O) in International Transactions

2021 ◽  
Vol 11 (2) ◽  
pp. 113-151
Author(s):  
Dong-Min Kim
Keyword(s):  
International Transactions

The Belt and Road Initiative and Sino-Russian economic cooperation: Is there one more chance for us?

2019 ◽  
pp. 47-71
Author(s):  
Petr M. Mozias
Keyword(s):  
Regional Integration ◽  
Raw Materials ◽  
Belt And Road Initiative ◽  
Stage Of Development ◽  
Belt And Road ◽  
Flexible Framework ◽  
The One ◽  
International Transactions ◽  
The Belt And Road ◽  
Current Stage

China’s Belt and Road Initiative could be treated ambiguously. On the one hand, it is intended to transform the newly acquired economic potential of that country into its higher status in the world. China invites a lot of nations to build up gigantic transit corridors by joint efforts, and doing so it applies productively its capital and technologies. International transactions in RMB are also being expanded. But, on the other hand, the Belt and Road Initiative is also a necessity for China to cope with some evident problems of its current stage of development, such as industrial overcapacity, overdependence on imports of raw materials from a narrow circle of countries, and a subordinate status in global value chains. For Russia participation in the Belt and Road Initiative may be fruitful, since the very character of that project provides us with a space to manoeuvre. By now, Russian exports to China consist primarily of fuels and other commodities. More active industrial policy is needed to correct this situation . A flexible framework of the Belt and Road Initiative is more suitable for this objective to be achieved, rather than traditional forms of regional integration, such as a free trade zone.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Laissez-Faireism for Africa?

1987 ◽  
Vol 25 (1) ◽  
pp. 129-138 ◽  
Author(s):  
Sayre P. Schatz
Keyword(s):  
Exchange Rates ◽  
Free Market ◽  
Supply And Demand ◽  
Import Substitution ◽  
Market Pricing ◽  
The North ◽  
Factor Markets ◽  
International Transactions ◽  
Profit Incentives

There are fads in development economics,1 and the latest today, at least in the North, is what may be called laissez-faireism. This states the belief that a retreat from government activism in economic affairs is the major means of improving the quality of a country's performance. It is seen as ‘central to the solution of a lot of the problems we see around the world’.2Such a strategy stresses the benefits of reliance on markets, on profit incentives, and on the growth of private sectors. Free-market pricing is crucial not only for products (in Africa, particularly agricultural products), but also in factor markets and in international transactions. Wages should be allowed to find their own level, as determined by supply and demand. Exchange rates should also be permitted to approach their natyral levels, for artificially over-valued exchange rates are especially damaging. Tariffs and other forms of protection should be cut back. Countries should turn away from inward-looking import-substitution towards outward-looking export-orientation. 3

Economic effects of defense industry projects

2021 ◽  
Vol 17 (11) ◽  
pp. 2112-2132
Author(s):  
Ivan V. NEVOLIN ◽  
Oksana V. TEVELEVA
Keyword(s):  
Economic Effect ◽  
Recipient Country ◽  
Defense Industry ◽  
Economic Effects ◽  
National Defense ◽  
Military Technology ◽  
Tax Payments ◽  
International Transactions ◽  
The Military ◽  
Specific Project

Subject. This paper discusses the assessment of economic effects of project implementation in the defense industry. Objectives. We investigate economic effects in the defense industry from the bottom, i.e. we calculate methods for analyzing specific project in specific conditions. Methods. The study rests on the rules for licensed trade, tax and accounting practices. Results. We offer tables to assess the effect of job creation, license and tax payments in international transactions. Conclusions. The economic effect of defense projects is very ambiguous, as it depends on the country, the existence of the national defense industry, and indicators in question. Given the high interest to defense technologies in the military technology recipient country, it is possible to remove technology transfer transactions from the general regulation, and create special conditions for projects implementation.

Analysis on the Promotion Effect of Logistics Industry Development on China Tobacco Foreign Trade

2021 ◽  
Vol 7 (5) ◽  
pp. 1724-1735
Author(s):  
Liu Yue ◽  
Yang Gaofei
Keyword(s):  
Foreign Trade ◽  
Information Science ◽  
Tobacco Industry ◽  
Trade Deficit ◽  
Practical Significance ◽  
Logistics Industry ◽  
Demand And Supply ◽  
Logistics Market ◽  
International Transactions ◽  
The Impact

Objectives: The international logistics market is very broad and the system is also very large and complex. It depends on international information science and technology, and has high requirements for standardization. International logistics can realize trade between countries. Its development puts forward higher requirements, higher standards and higher development for international transactions, This paper focuses on the impact of the development of the logistics industry on China tobacco foreign trade in order to promote the development of international logistics and provide practical significance for the globalization of China tobacco foreign trade. In the research, the methods of literature review and case analysis are used to analyze theimpact of the international logistics industry on China tobacco foreign trade. The results show that international logistics is conducive to the adjustment of China tobacco foreign trade demand and supply, mobilizing the international consumption flow, improving the national GDP, and allowing the economic cooperation of various countries to make each country together and interdependent. Therefore, the research on international logistics is conducive to international cooperation and exchange.By studying the development of the logistics industry, this paper analyzes the promotion of China tobacco industry foreign trade, improves the impact of the global tobacco industry on China tobacco trade deficit, and provides practical significance for the globalization of China tobacco trade.

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