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Lehner, Moris (1994): Criteria for the Linkage between the Act subject to Taxation and the Taxpayer (Nationality, Domicile or Residence or Source of Taxation). Landesbericht für den XIV. Internationalen Kongress für Rechtsvergleichung in Athen, 1994. In: Jahrbuch zur Staats- und Verwaltungswissenschaft, Vol. 7: pp. 195-224 [PDF, 2MB]

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