Export Controls: Customs Issues |
 | This session provides an update on current customs issues with a particular focus on issues relating to customs valuation. Topics discussed include: - the treatment of royalties in the light of the WCO case study expected to be approved in April, 2008;
- the "purchaser in Canada" requirement and how it affects duty costs; and
- the relationship between customs valuation and transfer pricing including the results of the OECD/WCO conferences on this subject, and the differences between the approach of the CBSA and US Customs and Border Protection.
This session also provides an overview of the export control program which is administered primarily by the Department of Foreign Affairs and which applies to a wide range of exported goods and intangible personal property (including many software applications). The session will focus on a wide range of practical issues. |
2008 Commodity Tax Symposium, September 22-24, 2008, Ottawa, ON Audio synchronized to PowerPoint presentation: 45 slides, length 1:10:16 Technical Paper: 41 pages |
