TY - BOOK ED - International Fiscal Association TI - Advance ruling : practice and legality : proceedings of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association SN - 9065448438 U1 - 343.7304 INT PY - 1994/// CY - Alphen aan den Rijn, The Netherlands ; Frederick, MD PB - Kluwer Law and Taxation Publishers KW - Tax planning KW - Taxation -- Law and legislation - United States ER -