TY - JOUR AB - VL - 25 IS - 1 SN - 0114-0582 DO - 10.1108/01140581311318995 UR - https://doi.org/10.1108/01140581311318995 AU - Smith Andrew M.C. PY - 2013 Y1 - 2013/01/01 TI - Taxation Issues: Existing and Emerging T2 - Pacific Accounting Review PB - Emerald Group Publishing Limited SP - 117 EP - 118 Y2 - 2024/04/24 ER -