What are the potential tax implications of choosing CIF versus FOB

Information on the value of all transactions between affiliated ... • C.i.f., f.o.b. adjustments: the costs of freight and insurance relating to trans-. In this article, we explain FOB's meaning, detail the differences between FOB origin and FOB destination, define FOB pricing, compare FOB and CIF and provide a ... Adjusting for transport and intermediation costs, on the low side, the FOB price ... CIF price (as the reference for importing supermarkets and other ... OPIS is the LPG industry's spot price benchmark. This means that all LPG traded in the U.S. is tied back to an OPIS price – making this information a crucial ... The prices reported in FOB are transformed into CIF using the best available information of freight rates. For deliveries by truck or rail, the term DDU ... Nonetheless, the CIF/FOB margins are informative, and predictive of economic growth. ... CIF/FOB shipping cost margin: The ratio of CIF import prices to FOB ... between c.i.f. prices, f.o.b. prices, or even ex factory prices. The formula in this last case will be the same as formula (I.E.3) for TEOWN. d. If quotas ... The adjustment of imports from c.i.f. to f.o.b. prices is not appropriate and there is no reconciliation with data from neighboring countries. B. Government ... ... information on competitiveness among exporting nations. Therefore, Yang and Koo ... F.O.B value for exports and the C.I.F value for imports are reported. This would represent a fair fob export benchmark price and differing costs of these operations would be reflected in a unit of currency (for example, the US ...