tax burden

A comparison of the tax burden across different options (e.g., locations, transport modes, suppliers) within a logistics and transport context to eval...

Beweislast is the legal obligation of a party to present evidence that certain facts exist or did not exist. The party bearing the burden must provide...

The portion of costs or price that is taxed by applicable taxes (e.g., value-added tax, excise duties, tariffs). Expressed as a percentage of the net ...

In law, a reversal of the burden of proof where the obligation to prove a fact shifts from one party to another, typically in specific statutory circu...

A term describing the allocation of the burden of proof in international air transport claims under the Montreal Convention (1999). In practice, the c...

The distribution of which party must present evidence to support claims such as liability, damages, delivery or performance scope. In logistics, the a...