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.