International Sales Law, Tax Relief Methods and Incoterms
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Vienna Convention (CISG) — Scope and Application
Vienna Convention (UN Convention on Contracts for the International Sale of Goods, CISG) applies only to the international sale of goods. The parties that sign must be parties to the relevant agreement. It is a contract under which the seller is obliged to deliver the goods and transfer their ownership to the buyer, and the buyer is obliged to receive and pay for those goods at an agreed price. The Convention also states that the commercial character of the parties or of the contract will not be taken into account. The Vienna Convention governs the formation and performance of the contract, including the rights and obligations of both seller and buyer.
Methods to Correct Double Taxation
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