000 00361nam a2200133Ia 4500
008 100324s9999 xx 000 0 und d
100 _aIFS Tax Law Rev. Committee
245 _aA General Anti-avoidance rule for direct taxes
260 _c1999
_bIFS
_aLondon
366 _b1999
650 _aTAXATION
942 _cBK
999 _c81271
_d81271