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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| Altri autori: | , |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Serie: | IMF Working Papers; Working Paper ;
No. 1996/035 |
| Accesso online: | Full text available on IMF |