14. August 2013 Import value of DVDs includes estimated royalties payable by ... The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated. Kategorien: Supreme Tax Court casesSchlagwörter: DVD, import value, royalties, customs
15. Oktober 2013 Tax & Legal News – Issue 4, October 2013 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC. Kategorien: Tax & Legal NewsSchlagwörter: state aid, subject to tax, employee opti ...