TY  - SER
AU  - Shiells, Clinton R.
TI  - VAT design and energy trade: the case of Russia and Ukraine
PY  - 2005///
KW  - VAT - Ukraine
KW  - VAT - Russia
KW  - Taxation - Ukraine
KW  - Taxation - Russia
KW  - VAT
KW  - Taxation
BR  - AR66458
ER  -