Russia is single of the world's largest zeal producers and the largest farmer in the Commonwealth of Independent States (CIS).

Russia is single of the world's largest zeal producers and the largest farmer in the Commonwealth of Independent States (CIS). (1) It benefits from the application of value-added tax (VAT) upon oil and gas exports to other CIS countries based forward the origin principle. Much of Russia's efficacy exports within the CIS are purchased on Ukraine. While oil and gas imports from Russia are grant immunity to from Ukrainian VAT, Ukraine does not provide a VAT credit to importers who have paid Russian VAT; thus, these imports are effectively taxed twice. (2)

Although the Ukrainian authorities

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