00234nam a2200097Ia 4500080001800000100002400018245003700042260002700079300001300106583001700119  a04.03.02 O732  aOrmerod, Douglas S.  aTax administration harmonization  b[s.n.]a[S.l.]c[19--]  a12, 3 p.  c6/6/06kJOYD