n Transport World Africa - Tax implications for increasing usage of multimodal transportation : multimodal

Volume 4, Issue 2
  • ISSN : 1684-7946


Extracted from text ... TWA March / April 2006 - 21 multimodal Container traffic, which represents multimodal transportation, has had a significant impact on the way that traders do business. Not only has it introduced supply chain management services, such as, fourth party logistics providers who do not possess vessels, aircraft or vehicles, but it has also changed tax structures all over the world. For example, containerised traffic may implicate a buyer with multi-jurisdictional customs compliance requirements if goods are bought at the seller's factory, that is, if the parties agree to use Incoterms 2000 Ex Works. It has also changed the traditional ..

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