000 00316nam a2200121 4500
999 _c69152
_d69152
022 _a0732-8435
050 _aHJ 2240 B598
100 _aB. Anthony Billings
245 _aTHE CPA JOURNAL : Curbing tax evasion through offshore bank deposits in Swiss banks
300 _a30-34
650 _aTAXATION
942 _2lcc
_cP