The proceedings of a seminar held in Barcelona in 1991 during the 45th Congress of the International Fiscal Association.
Contents:
Outline on the seminar, Frederic E. White; the Canadian perspective, Brian J. Arnold; the German perspective, Ulrich Wolff; the United States perspective, Frederic E. White; the Swiss perspective, Walter H. Boss; the Brazilian perspective, Eivany A. Da Silva.
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