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9.6.            Finally, it is advised to use the records of tax authorities, especially VAT declarations, as a source for values of trade in services, foreign affiliate relationships and the movement of natural persons. Moreover, tax records often include information on the ownership relationship between businesses and employment, and on income from foreign sources separately from income earned from domestic operations, which can also complement other sources in order to identify enterprises and individuals with investments abroad.


Next: B. General purpose and description of administrative records