A Destination VAT for CIS Trade /

In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were 'hybrid' VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper c...

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Bibliografiske detaljer
Hovedforfatter: Perry, Victoria
Andre forfattere: Baer, Katherine, Sunley, Emil
Format: Tidsskrift
Sprog:English
Udgivet: Washington, D.C. : International Monetary Fund, 1996.
Serier:IMF Working Papers; Working Paper ; No. 1996/035
Online adgang:Full text available on IMF