00443pab a2200169 454500008004000000100002400040245006400064260000900128300001400137650001800151650001700169650002300186650002200209650000800231650001300239773002100252180718b2005   xxu||||| |||| 00| 0 eng d  aShiells, Clinton R.  aVAT design and energy trade: the case of Russia and Ukraine  c2005  ap.103-19.  aVAT - Ukraine  aVAT - Russia  aTaxation - Ukraine  aTaxation - Russia  aVAT  aTaxation  aIMF Staff Papers