Some International Issues in Commodity Taxation /
This paper reviews issues and evidence concerning tax-motivated, cross-border commodity transactions. A distinction is drawn between "arbitrage trades" (driven by cross-country differences in tax rates) and "tax not paid" transactions (motivated by the opportunity to pay no tax a...
| Κύριος συγγραφέας: | |
|---|---|
| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
2002.
|
| Σειρά: | IMF Working Papers; Working Paper ;
No. 2002/124 |
| Διαθέσιμο Online: | Full text available on IMF |