A Destination VAT for CIS Trade

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 concludes that it would be better if all CIS countries... READ MORE...

Publication date: April 1996
ISBN 9781451978551
$15.00

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