Global Trade and Customs Journal
Volume 10, Issue 11/12 (2015) pp. 407 – 416

https://doi.org/10.54648/gtcj2015049

Abstract

Globalization has led to companies driving their marketing in global scale, transcending national frontiers and borders. Brand marketing, including international advertisement, has become especially relevant as companies want to have a global presence and reach a wider range of consumers. It is therefore the purpose of this article to examine the customs valuation treatment granted to advertising expenses.  

Extract

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