Template-Type: ReDIF-Article 1.0
Author-Name: Anastasiya A. Anisimova
Author-Email: a.a.anisimova@rambler.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Diamond Market: Control at the International and National Levels and Taxation
Abstract: The article analyzes the problems associated with the regulation of the diamond market. This work shows regulation of rough diamonds at the international and national levels in several countries. In addition, this article touches such important issue as money laundering and terrorist financing through trade in diamonds. Additionally, the article describes the treatment of diamonds on diamond exchanges, and raises the issue of tax regulation of import.
Classification-JEL:
Keywords: diamonds, rough diamonds, Kimberley Process, VAT, customs duties, control, taxation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 135-143
Issue: 4
Year: 2014
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/4/13.pdf
Handle: RePEc:fru:finjrn:140413:p:135-143