Template-Type: ReDIF-Article 1.0
Author-Name: Tatiana I. Semkina
Author-Email: tsemkina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Author-Name: Olga V. Medvedeva
Author-Email: olgavasmed@gmail.com
Author-Workplace-Name: Independent Expert
Title: VAT on Transactions with Precious Metals: International Experience
Abstract: The article analyses the peculiarities and differences of the procedure of VAT taxation of precious metals in different countries around the world due to different methodology and procedure of taxation applied by those countries. Special attention was given to the changes in the procedure of VAT taxation of precious metals in the recent years.
Classification-JEL:
Keywords: precious metals, investment precious metals, VAT, exemptions, rates, control and industrial gold
Journal: Finansovyj žhurnal — Financial Journal
Pages: 112-118
Issue: 6
Year: 2015
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/6/statyi/fm_2015_6___11.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150611:p:112-118