01653cas a2200265 a 4500 AALejournalIMF000225 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451978551 1018-5941 BD-DhAAL BD-DhAAL Perry, Victoria. A Destination VAT for CIS Trade / Victoria Perry, Katherine Baer, Emil Sunley. Washington, D.C. : International Monetary Fund, 1996. 1 online resource (30 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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 applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision. Mode of access: Internet Baer, Katherine. Sunley, Emil. IMF Working Papers; Working Paper ; No. 1996/035 Full text available on IMF http://elibrary.imf.org/view/journals/001/1996/035/001.1996.issue-035-en.xml IMF e-Library