TY - CHAP AB - VL - 24 SN - 978-1-78714-524-5, 978-1-78714-523-8/1058-7497 DO - 10.1108/S1058-749720170000024009 UR - https://doi.org/10.1108/S1058-749720170000024009 PY - 2017 Y1 - 2017/01/01 TI - Index T2 - Advances in Taxation T3 - Advances in Taxation PB - Emerald Publishing Limited SP - 271 EP - 274 Y2 - 2024/09/19 ER -