MOTIVATION is the cause of the action, i.e. the reason that gives purpose and direction to behavior.
COMMERCIAL INVOICE, generally, is the sellers bill of sale for the goods sold, specifying type of goods, quantity and price of each type and terms of sale. In import/export, it represents a complete record of the transaction between exporter and importer with regard to the goods sold. Also reports the content of the shipment and serves as the basis for all other documents about the shipment.
INHERITANCE TAX is a tax charged on the passing of wealth from one person to another, either during life or at death.
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