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...
Glavni avtor: | |
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Drugi avtorji: | , |
Format: | Revija |
Jezik: | English |
Izdano: |
Washington, D.C. :
International Monetary Fund,
1996.
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Serija: | IMF Working Papers; Working Paper ;
No. 1996/035 |
Online dostop: | Full text available on IMF |