Trade misinvoicing in copper products: a case study of Chile and Peru

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cepal.articleNo5
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2019/6-P
cepal.docTypeRevistas
cepal.jelCodeH26
cepal.jelCodeH32
cepal.jelCodeQ37
cepal.jobNumberRVI127_Hanni
cepal.physicalDescriptiondiagramas., gráficos., tablas.
cepal.regionalOfficeSantiago
cepal.topicEngGOVERNANCE OF NATURAL RESOURCES
cepal.topicEngMACROECONOMICS
cepal.topicEngMINING RESOURCES
cepal.topicEngPRICES
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngTRADE POLICY AND TRADE AGREEMENTS
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaGOBERNANZA DE LOS RECURSOS NATURALES
cepal.topicSpaMACROECONOMÍA
cepal.topicSpaPOLÍTICA COMERCIAL Y ACUERDOS COMERCIALES
cepal.topicSpaPRECIOS
cepal.topicSpaRECURSOS MINEROS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorHanni, Michael
dc.contributor.authorPodestá, Andrea
dc.coverage.spatialEngCHILE
dc.coverage.spatialEngPERU
dc.coverage.spatialSpaCHILE
dc.coverage.spatialSpaPERU
dc.date.accessioned2019-08-20T16:13:09Z
dc.date.available2019-08-20T16:13:09Z
dc.date.issued2019-04-15
dc.description.abstractThis study examines the underinvoicing of exports of copper concentrates and refined copper cathodes from Chile and Peru. A novel methodology, which takes the industry’s standard contractual terms and insurance and freight costs into account, is used to reveal the existence of below-market unit prices in copper trading. A sharp decline since 2011 in the extent of underinvoicing reflects improvements in the area of international taxation in the two countries; however, this progress represents no more than the first steps towards the establishment of a strong enough legal framework and institutional structure for the proper oversight of mining activity in its entirety. Given the complexity of evaluating and inspecting transactions of mining products, attention is drawn to the importance of strengthening tax and customs administrations.
dc.formatTexto
dc.format.extentpáginas. 91-10
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2019/6-P
dc.identifier.urihttps://hdl.handle.net/11362/44716
dc.language.isoeng
dc.physicalDescriptionp. 91-108; diagrs., grafs., tabls.
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo127
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordManipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú
dc.relation.translationUrihttps://hdl.handle.net/11362/44574
dc.rights.coarDisponible
dc.subject.unbisEngCOPPER
dc.subject.unbisEngCOPPER INDUSTRY
dc.subject.unbisEngEXPORTS
dc.subject.unbisEngPRICES
dc.subject.unbisEngINVOICES
dc.subject.unbisEngILLEGALITY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngTAX ADMINISTRATION
dc.subject.unbisEngCASE STUDIES
dc.subject.unbisSpaCOBRE
dc.subject.unbisSpaINDUSTRIA DEL COBRE
dc.subject.unbisSpaEXPORTACIONES
dc.subject.unbisSpaPRECIOS
dc.subject.unbisSpaFACTURAS
dc.subject.unbisSpaILEGALIDAD
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaADMINISTRACION FISCAL
dc.subject.unbisSpaESTUDIOS DE CASOS
dc.titleTrade misinvoicing in copper products: a case study of Chile and Peru
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublication5384a70f-e7b6-4113-a893-ba0c87bf76a9
relation.isAuthorOfPublication04ba9aa3-e807-4c96-81c2-39d170a3ebb2
relation.isAuthorOfPublication.latestForDiscovery5384a70f-e7b6-4113-a893-ba0c87bf76a9
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