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...
| מחבר ראשי: | |
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| פורמט: | כתב-עת |
| שפה: | English |
| יצא לאור: |
Washington, D.C. :
International Monetary Fund,
2002.
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| סדרה: | IMF Working Papers; Working Paper ;
No. 2002/124 |
| גישה מקוונת: | Full text available on IMF |