svn cp question

When I read the help text for copy:

  % svn help cp
  copy (cp): Duplicate something in working copy or repos, remembering history.
  usage: svn copy SRC DST.

    SRC and DST can each be either a working copy (WC) path or URL:
      WC -> WC: copy and schedule for addition (with history)
      WC -> URL: immediately commit a copy of WC to URL
      URL -> WC: check out URL into WC, schedule for addition
      URL -> URL: complete server-side copy; used to branch & tag

I would believe that

  svn copy trunk tags/FOO
  svn -m '' commit
  rm -rf tags/FOO

is equivalent to

  svn copy http://.../trunk http://.../tags/FOO

but I'm not sure about this and find no answer in manpage or book.

Are they equivalent?

-- 
andreas
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