Border controls and tax competition in a customs union
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Border controls and tax competition in a customs union

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Published by Birkbeck College, Dept. of Economics in London .
Written in English


Book details:

Edition Notes

StatementBen Lockwood.
SeriesDiscussion paper in economics / Birkbeck College -- 20/90
ID Numbers
Open LibraryOL13915143M

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Border controls and tax competition in a customs union By B. Lockwood Download PDF (11 MB)Author: B. Lockwood. "Border controls and tax competition in a customs union," Discussion Paper , Tilburg University, Center for Economic Research. More about this item KeywordsAuthor: Ben Lockwood. the customs union relies on close partnerships with and between Member States. The European Commission proposes EU customs legislation and monitors its implementation. It also works to ensure that the customs union is fully equipped with modern, effective and interconnected customs administrations to face both current and future Size: KB. Negotiations in Chapter 29 – Customs union were officially opened At the Intergovernmental Conference on Accession of Montenegro to the European Union, held on 16 December Since its establishment on 1 July, , the Customs Union is one of the cornerstones of European integration and a key component of the well functioning of the internal European market.

Duties are assessed based on the Customs value of the item and in accordance with the rates provided by East African Community Customs Management Act EACCMA (), VAT Act (), Excise Act () and any other levies imposed by Government legislation. Customs Valuation is based on the price actually paid or payable for the imported goods. In October the Commission presented its new plans for the coming years for company taxation in the European Union in a Communication (COM() of 23/10/) based on a detailed study (see also press release IP/01/ and frequently asked questions MEMO/01/).The Communication identified several steps which could be taken to remove individual tax obstacles to cross-border trade . Single customs territory (SCT) was adopted as the stage towards full attainment of the customs union achievable by the removal of restrictive regulations of internal border controls on goods moving between the member states with an ultimate realization of free circulation of goods. A Survey of Customs Administration Approaches to Money Laundering: March C. Han and R. Ireland: Border, Informality, International Trade and Customs: December T. Cantens, R. Ireland, and G. Raballand: A Survey of Customs Administration Perceptions on Illegal Wildlife Trade: June C. Han: Background Paper for the WCO.

Taxation and Customs Union - EU Recognition for Customs academic programmes The Commission launches the third cycle of the EU Recognition for Customs academic programmes (Bachelor’s, Master’s, and modules within those programmes). Border Force is the law enforcement command within the Home Office responsible for the security of the U.K. border by enforcing immigration and customs controls | Matt Cardy/Getty Images It also requires trust, because a country inside the group, say France within the EU, needs to trust the other member countries, say Germany and Spain, that.   This book draws on the Fund's technical assistance experience. Within the IMF, the Fiscal Affairs Department has devoted considerable effort to helping countries modernize their customs administrations. Such modernization, by easing the international flow of goods and tackling what are often some of the most stubborn governance problems, can do a great deal toward enhabling a fullter. If border formalities are to be avoided on the island of Ireland, Northern Ireland must remain in the customs union with Europe, with the consequence that trade between Northern Ireland and the rest of the UK would be subject to border formalities; however, ports and airports are easier to control than a land border with many crossing points.