IMF Publications by Subject
Browse by Author
Destination-based taxation:
2000
Title: VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
Series: Working Paper No. 2000/083
Date: April 1, 2000
Subject: Administration in revenue administration Destination-based taxation Revenue administration Sales tax Tax administration core functions Tax incentives Taxes Value-added tax
1996
Title: A Destination VAT for CIS Trade
Series: Working Paper No. 1996/035
Date: April 1, 1996
Subject: Destination-based taxation Exports Imports International trade Tariffs Taxes Value-added tax