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Author: | Te Boekhorst, P. J. |
Title: | Switzerland: Tax reform at final stage: Law of 14 December 1990 on the federal direct tax1 law of 14 December 1990 on the harmonization of the direct taxation of cantons and municipalities2. |
Journal: | European Taxation
1991 : VOL. 31:7, p. 215-221 |
Index terms: | TAX HARMONIZATION DIRECT TAXATION SWITZERLAND |
Language: | eng |
Abstract: |
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