Author (Person): Jacobs, Otto H. | Spengel, Christoph Series Details: Intertax Vol.28, No.10, October 2000, p334-351 Published: October 2000 (Last update: 01/10/2000)
Author (Person): Brans, M. K. | Peters, M. J. Series Details: EC Tax Review Vol.9, No.4, 2000, p242-248 Published: October 2000 (Last update: 01/10/2000)