| Original language | English |
|---|---|
| Title of host publication | Value Added Tax and Direct Taxation |
| Subtitle of host publication | Similarities and Differences |
| Editors | Michael Lang, Peter Melz, Eleonor Kristofferson |
| Publisher | International Bureau of Fiscal Documentation |
| Pages | 571-608 |
| ISBN (Print) | 9789087220600 |
| Publication status | Published - 2009 |
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