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

This 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 pric...

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Autores principales:	Hanni, Michael, Podestá, Andrea
Formato:	Texto
Lenguaje:	English
Publicado:	2019
Materias:	COBRE INDUSTRIA DEL COBRE EXPORTACIONES PRECIOS FACTURAS ILEGALIDAD TRIBUTACION ADMINISTRACION FISCAL ESTUDIOS DE CASOS COPPER COPPER INDUSTRY EXPORTS PRICES INVOICES ILLEGALITY TAXATION TAX ADMINISTRATION CASE STUDIES
Acceso en línea:	http://hdl.handle.net/11362/44716
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id	oai-11362-44716
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spelling	oai-11362-447162020-09-28T15:55:32Z Trade misinvoicing in copper products: a case study of Chile and Peru Hanni, Michael Podestá, Andrea COBRE INDUSTRIA DEL COBRE EXPORTACIONES PRECIOS FACTURAS ILEGALIDAD TRIBUTACION ADMINISTRACION FISCAL ESTUDIOS DE CASOS COPPER COPPER INDUSTRY EXPORTS PRICES INVOICES ILLEGALITY TAXATION TAX ADMINISTRATION CASE STUDIES This 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. 2019-08-20T16:13:09Z 2019-08-20T16:13:09Z 2019-04-15 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/44716 LC/PUB.2019/6-P 5 en CEPAL Review CEPAL Review 127 .pdf application/pdf CHILE PERU CHILE PERU
institution	Cepal
collection	Cepal
language	English
topic	COBRE INDUSTRIA DEL COBRE EXPORTACIONES PRECIOS FACTURAS ILEGALIDAD TRIBUTACION ADMINISTRACION FISCAL ESTUDIOS DE CASOS COPPER COPPER INDUSTRY EXPORTS PRICES INVOICES ILLEGALITY TAXATION TAX ADMINISTRATION CASE STUDIES
spellingShingle	COBRE INDUSTRIA DEL COBRE EXPORTACIONES PRECIOS FACTURAS ILEGALIDAD TRIBUTACION ADMINISTRACION FISCAL ESTUDIOS DE CASOS COPPER COPPER INDUSTRY EXPORTS PRICES INVOICES ILLEGALITY TAXATION TAX ADMINISTRATION CASE STUDIES Hanni, Michael Podestá, Andrea Trade misinvoicing in copper products: a case study of Chile and Peru
description	This 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.
format	Texto
author	Hanni, Michael Podestá, Andrea
author_facet	Hanni, Michael Podestá, Andrea
author_sort	Hanni, Michael
title	Trade misinvoicing in copper products: a case study of Chile and Peru
title_short	Trade misinvoicing in copper products: a case study of Chile and Peru
title_full	Trade misinvoicing in copper products: a case study of Chile and Peru
title_fullStr	Trade misinvoicing in copper products: a case study of Chile and Peru
title_full_unstemmed	Trade misinvoicing in copper products: a case study of Chile and Peru
title_sort	trade misinvoicing in copper products: a case study of chile and peru
publishDate	2019
url	http://hdl.handle.net/11362/44716
work_keys_str_mv	AT hannimichael trademisinvoicingincopperproductsacasestudyofchileandperu AT podestaandrea trademisinvoicingincopperproductsacasestudyofchileandperu
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Trade misinvoicing in copper products: a case study of Chile and Peru

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