Jordan made substantial market access commitments as part of its WTO membership negotiations. Jordan has low average tariffs with single or two digits rate, ad valorem-only duties with some exceptions where specific duties apply. Customs standards in Jordan were streamlined in accordance with...

When a country joins the WTO, it enjoys market access, i.e. entry and exit, rights. In return, an acceding country must offer equivalent market access concessions. For purposes of tariff reduction, products and their tariff lines are grouped together into several categories in what seems to be a...

Purpose – The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem. Design/methodology/approach – The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from...

Purpose – The purpose of this paper is to examine the anti‐terrorist finance provisions in the Penal Law as well as the vulnerabilities in place that hamper more effective regime. Design/methodology/approach – The paper identifies the pre‐September 11 legal structure in Jordan regarding...