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by: Tikka, Kari S.

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In: Verotus. - ISSN 0357-2331. - 55(2005) : 4, s.444-446
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by: Aalto, Esa

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In: Lakimies. - ISSN 0023-7353. - Helsinki : Suomalainen lakimiesyhdistys. - 100 (2002) : 1, s. 130-147
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