@book{ BA23742843, author = "Vogel, Klaus and Foundation for European Fiscal Studies", title = "Taxation of cross-border income, harmonization, and tax neutrality under European Community law : an institutional approach", publisher = "Kluwer Law and Taxation Pub.", year = "1994", series = "EFS / Foundation for European Fiscal Studies, Erasmus University Rotterdam", number = "2", URL = "https://ci.nii.ac.jp/ncid/BA23742843" }