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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation - Import of Oracle packaged software - condition of ...


License Fees Must Be Included in Customs Value for Oracle Software Imports, Affecting Tax Assessments.

September 7, 2015

Case Laws     Customs     AT

Valuation - Import of Oracle packaged software - condition of sale or condition of use - in respect of commercial imports of media packs, the licence fee remitted by OIPL to Oracle USA was includible in the assessable value - AT

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