Duty on royalty payments.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 1993. The length of the article is 641 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Importers should reevaluate their royalty and licensing agreements in light of a new interpretation of duty liability adopted by Customs. Customs now recognizes royalty payments on imported goods as part of the value of the merchandise and subject to customs duty. The logic used by Customs in adopting this new policy is discussed.

Citation Details
Title: Duty on royalty payments.
Author: Dennis J. Curran
Publication:The Tax Adviser (Magazine/Journal)
Date: November 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n11 Page: 713(2)

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