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A de minimis threshold is a value set by a country to apply customs duty and tax rates on imported goods. De minimis refers to the minimum value of the goods below which no duties and taxes are collected by the Customs. The low-value of such items makes it counterproductive to apply normal customs procedures.
De minimis fringe” means any property or service whose value (after taking account of the frequency with which the employer provides smaller fringes to his employees) is so small as to make accounting for it unreasonable or administratively impracticable. [2] As a practical matter, 132(a)(4) is a narrowly defined rule of administrative ...
A standard technical definition of dumping is the act of charging a lower price for the like product in a foreign market than the normal value of the product, for example the price of the same product in a domestic market of the exporter or in a third country market.
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IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
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According to social psychologist Milton Rokeach, human values are defined as “core conceptions of the desirable within every individual and society. They serve as standards or criteria to guide not only action but also judgment, choice, attitude, evaluation, argument, exhortation, rationalization, and…attribution of causality.” [6] In his 1973 publication, Rokeach also stated that the ...
The citation in the sentence,"The de minimis rule in American drug law requires a usable quantity of the substance in question before charges can be brought, known as the minority rule.[7]," is to a book about Canadian law, not U.S. law. Speaking as a layperson, not a lawyer or a law student, I wonder if that is misleading.