TY - CHAP AB - VL - 21 SN - 978-1-78441-120-6, 978-1-78441-119-0/1058-7497 DO - 10.1108/S1058-749720140000021010 UR - https://doi.org/10.1108/S1058-749720140000021010 PY - 2014 Y1 - 2014/01/01 TI - Advances in Taxation T2 - Advances in Taxation T3 - Advances in Taxation PB - Emerald Group Publishing Limited SP - ii Y2 - 2024/04/24 ER -