Customs Valuation Challenges in Multinational Enterprises’ Controlled Transactions: An African Perspective
نویسندگان
چکیده
Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and explore impact this may have on MNEs.
 Design/Methodology/Approach: Perceptions industry experts various countries were sought means a questionnaire supplemental literature was reviewed with view address stated objectives.
 Findings: main findings point officials’ lack knowledge transfer pricing principles, possible corruption officials authorities keeping reference prices. appear mainly relate additional costs in form storage, consignment seizure, lengthy court battles.
 Implications/Originality/Value: Strategies challenges arising suggest training customs officials, coordination exchange information between relevant departments within revenue authority making use advanced agreements.
منابع مشابه
Incentive Regulation of Multinational Enterprises∗
Sectors with a long regulatory tradition have recently experienced intense activity by multinationals whose international operations and relocation threats represent a new cause for concern for regulators. The present paper analyses a multinational serving two countries and being regulated by two uninformed national authorities. The firm is shown to favor, or cross-subsidize, the country with a...
متن کاملLocal sourcing of multinational enterprises in China
Local sourcing from indigenous firms by multinational enterprises (MNEs) is an important channel through which the former may benefit from the positive externalities generated by the latter. Employing a special survey data set covering 493 multinational subsidiaries in China for the period 1999-2005, this paper investigates the determinants of local sourcing. It is found that the extent to whic...
متن کاملComputer-Assisted E-Customs Transactions: Proposing a System to Support Small and Medium-Sized Enterprises in Electronically Declaring International Exports
متن کامل
The Strategy of Korean Multinational Enterprises – Multiple versus Single plant
Using firm-level panel data for Korean MNEs, we make a distinction between being the only affiliate of a parent firm and being the one of the multiple affiliates of a parent firm. Comparisons of correlations between purchases and sales of each group of the foreign affiliates show distinctive difference in the motivations of FDI and the multinational activities, due to the difference in the numb...
متن کاملMultinational Enterprises as Complex Adaptive Systems: An Exploratory Study
The Multinational Enterprise (MNE) is recognized as a Complex Adaptive System (CAS). General characteristics of a CAS are identified and explored as to their particular relevance to organizational processes associated with MNEs. The exploration suggests useful insights into the macro behavior of MNEs. Analysis supports CAS research as a potentially valuable model in understanding the macro proc...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of accounting and finance in emerging economies
سال: 2022
ISSN: ['2518-8488', '2519-0318']
DOI: https://doi.org/10.26710/jafee.v8i4.2387