Chapter 3
1.UNCTADstat (November 6, 2011).
2.This excludes the regular double -taxation that occurs at a federal and state level in countries such as the United States.
3.World Bank (2006).
4. www.wcoomd.org/home_valoverviewboxes_valwcoiccpartnership_valwcooecdpartnership.htm, accessed March 2, 2012.
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