| Original language | English |
|---|---|
| Pages (from-to) | 295-305 |
| Number of pages | 11 |
| Journal | Bulletin for International Fiscal Documentation |
| Volume | 59 |
| Issue number | 7 |
| Publication status | Published - 2005 |
Bibliographical note
Publisher PDF allowed as per publisher agreement.Permission granted by IBFD for the archiving of this article.
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