000			01086naa a2200181uu 4500
001			0060715454837
003			OSt
005			20190211172534.0
008			100607s1995 xx ||||gr |0|| 0 eng d
100	1		_aCNOSSEN, Sijbren _940958
245	1	0	_aTax harmonization in the european community : _blessons for free trade areas and common markets
260			_aNew York : _bMarcel Dekker, _c1995
520	3		_aEconomic cooperation in the context of free trade areas and common markets requires tax harmonization. On its way to a single internal market, the European Community (EC) has acquired substantial experience in the design of tax systems that leave member states as much tax sovereignty as is compatible with free trade and free competition. This experience indicates that tax harmonization and tax reform must go hand in hand.
773	0	8	_tInternational Journal of Public Administration - IJPA _g18, 10, p. 1563-1593 _dNew York : Marcel Dekker, 1995 _xISSN 01900692 _w
942			_cS
998			_a20100607 _b1545^b _cDaiane
998			_a20100607 _b1701^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34105 _d34105
041			_aeng