Todas las mercancías importadas tienen un valor que debe ser determinado en aduana. Esa estimación no debe constituir un obstáculo al comercio y, por tanto, la finalidad del Acuerdo sobre valoración aduanera de la OMC es establecer un sistema…
AbstractBackground: Transfer pricing manipulation diminishes revenue generation by the host countries. The results of the investigations in the literature show divergence to the extent of the impact of transfer pricing on economic growth in both the…
AbstractThis study examines the impact of exports, imports, and trade openness on Namibia’s economic growth using the ARDL cointegration method. The results reveal a significant negative relationship between imports and economic growth, while…