학술논문
A Study on the Value Added Criterion of Rules of Origin under FTAs with the US and EU: Focusing on Automotive Sector
이용수 42
- 영문명
- 발행기관
- 한국무역학회
- 저자명
- Jae-Wan Chung Ki-Moon Han
- 간행물 정보
- 『Journal of Korea Trade (JKT)』Vol.23 No.6, 1~13쪽, 전체 13쪽
- 주제분류
- 경제경영 > 무역학
- 파일형태
- 발행일자
- 2019.10.31
4,360원
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
영문 초록
Purpose - This study deals with a strategic plan for meeting the value added criteria effectively, which is one of the methods of determining origin used in preferential trade such as FTA. Automobile products, one of the major Korean export items, were selected to give a practical use against the FTA requirements.
Design/methodology - This study is based on the value-added criteria of the Korea-US and Korea-EU FTAs that apply various value-added criteria. The Korea-US FTA adopts the RVC method based on the integration, deduction and net cost methods, while the MC method is employed in the Korea-EU FTA. The methodology used in this work is an extended literature review, analysis of the value-added criteria applied to automobile products under Korea-US and Korea-EU FTA with some secondary statistics.
Findings - Based on in - depth analysis of the value - added criteria requirements for automobile products stipulated in the Korea - US FTA and the Korea - EU FTA, two strategic considerations are suggested. First is ‘appropriate value-added strategy’ and the second is ‘strategy of changing production and trade structure’. The second strategy is a bit used in Korea but this is not considered best if the first strategy is ignored or forgotten. The second one is meaningful when this becomes inevitable.
Research limitations/implications - This study is primarily designed to assist Korean auto mobile industry players exporting to EU and USA but this may help to auto part or material producers in FTA counter party territories being EU or USA as the preferential tariffs are applied on a inter region basis. A further research other than auto mobiles using other major FTAs might be followed later.
Originality/value - There has been so far little research on strategic factors to meet the value-added origin requirements. This study, therefore, is expected to contribute facilitating the decision of FTA origin and to improve the utilization of FTA by allowing exporting companies using value added criterion to more smoothly meet origin requirements. This will also enable the tax authorities to utilize the value-added criterion to validate effectively the origin of imports where preferential tariffs are applied.
목차
1. Introduction
2. Value-added Standards Set by Korea-US and Korea-EU FTA
3. Strategic Considerations for Calculating Fair value in RVC Standards
4. Strategies for Calculating Appropriate Value in MC Standards
5. Conclusion
References
해당간행물 수록 논문
- A Study on the Possibility of E-Government Procurement in China
- Detection of Earnings Management as a Measure of Income Smoothing on Fluctuations in Exchange Rates: Managerial Implications for Korean Exporters
- Study on Corporate Governance in Emerging Markets: A Focus on Compliance of South African and South Korean Listed Companies
- Does Partner Volatility Have Firm Value Relevance? An Empirical Analysis of Strategic Alliances
- The Relationship of Country Image, Product-Country Image, and Purchase Intention of Korean Products: Focusing on Differences among Ethnic Groups in South Africa
- Market Power of Genetically Modified Soybeans Traded Between the United States and Korea
- An Empirical Study on Trade Claim Management from a Relational Perspective
- A Study on the Value Added Criterion of Rules of Origin under FTAs with the US and EU: Focusing on Automotive Sector
- Applicability of Blockchain based Bill of Lading under the Rotterdam Rules and UNCITRAL Model Law on Electronic Transferable Records
참고문헌
관련논문
최근 이용한 논문
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!