Trade globalisation and the reform of customs valuation and VAT on importation of goods : the example of Thailand
The purpose of this thesis is to reform customs valuation law and VAT on importation of goods under trends in trade globalisation, using Thailand as the example. To achieve this purpose, a number of related topics (e.g. the 'notional' and 'positive' concepts of value, internation...
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Queen Mary, University of London
2000
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271503 |