search query: @indexterm tax avoidance / total: 19
references: 18-19 / 19
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18.
Is there a need to re-evaluate tax sparing ?
European Taxation
1998 : MAY/JUN, VOL. 38:5-6, p. 152-156
 1998 Owens, J.
Fensby, T.
19.
CFC taxation
European Taxation
1996 : VOL. 36:1, p. 21-27
 1996 Sousa da Camara, F. de
Ayala, B.
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