VAT on Transactions with Precious Metals: International Experience

Tatiana Semkina and Olga V. Medvedeva ()
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Olga V. Medvedeva: Independent Expert

Finansovyj žhurnal — Financial Journal, 2015, issue 6, 112-118

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.

Keywords: precious metals; investment precious metals; VAT; exemptions; rates; control and industrial gold (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150611:p:112-118

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