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

dc.contributor.authorHanni, Michael
dc.contributor.authorPodestá, Andrea
dc.date.accessioned2019-08-20T16:13:09Z
dc.date.available2019-08-20T16:13:09Z
dc.date.issued2019-04-15
dc.identifier.urihttps://hdl.handle.net/11362/44716
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.format.pdf
dc.language.isoen
dc.relation.ispartofCEPAL Review
dc.relation.ispartofseriesCEPAL Review
dc.titleTrade misinvoicing in copper products: a case study of Chile and Peru
dc.typeTexto
dc.publicationstatusDisponible
dc.regionalofficeSantiago
dc.physicaldescriptionp. 91-108; diagrs., grafs., tabls.
dc.jobnumberRVI127_Hanni
dc.callnumberLC/PUB.2019/6-P
dc.identifier.unsymbolLC/PUB.2019/6-P
dc.relation.ispartofno127
dc.translation.recordManipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú
dc.subject.spanishCOBRE
dc.subject.spanishINDUSTRIA DEL COBRE
dc.subject.spanishEXPORTACIONES
dc.subject.spanishPRECIOS
dc.subject.spanishFACTURAS
dc.subject.spanishILEGALIDAD
dc.subject.spanishTRIBUTACION
dc.subject.spanishADMINISTRACION FISCAL
dc.subject.spanishESTUDIOS DE CASOS
dc.subject.englishCOPPER
dc.subject.englishCOPPER INDUSTRY
dc.subject.englishEXPORTS
dc.subject.englishPRICES
dc.subject.englishINVOICES
dc.subject.englishILLEGALITY
dc.subject.englishTAXATION
dc.subject.englishTAX ADMINISTRATION
dc.subject.englishCASE STUDIES
dc.coverage.spatialspaCHILE
dc.coverage.spatialspaPERU
dc.coverage.spatialengCHILE
dc.coverage.spatialengPERU
dc.type.biblevelSección o Parte de un Documento
dc.doctypeRevistas
dc.topic.spanishASUNTOS FISCALES
dc.topic.spanishGOBERNANZA DE LOS RECURSOS NATURALES
dc.topic.spanishMACROECONOMÍA
dc.topic.spanishPOLÍTICA COMERCIAL Y ACUERDOS COMERCIALES
dc.topic.spanishPRECIOS
dc.topic.spanishRECURSOS MINEROS
dc.topic.englishGOVERNANCE OF NATURAL RESOURCES
dc.topic.englishMACROECONOMICS
dc.topic.englishMINING RESOURCES
dc.topic.englishPRICES
dc.topic.englishFISCAL AFFAIRS
dc.topic.englishTRADE POLICY AND TRADE AGREEMENTS
dc.jelcodeH26
dc.jelcodeH32
dc.jelcodeQ37
dc.identifier.articleno5
dc.translation.urihttps://hdl.handle.net/11362/44574
dc.workarea.spanishDESARROLLO ECONÓMICO
dc.workarea.englishECONOMIC DEVELOPMENT
dc.translation.languagees


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