Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Medvedeva
Author-Email: olgavasmed@gmail.com
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: VAT on Precious Metals in Russian Federation
Abstract: There is a comparative analysis of the legal VAT treatment of supplies of precious metals in the Russian Federation and of practice of levying VAT on these supplies in EU countries and Singapore in this paper. Trends for improvement of the Tax Code of the Russian Federation on the subject have been identified.
Classification-JEL:
Keywords: VAT, GST, supply of precious metals, investment precious metals
Journal: Finansovyj žhurnal — Financial Journal
Pages: 104-110
Issue: 3
Year: 2014
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/3/11_3_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140311:p:104-110