Income tax consequences of dividends : IAS 12 (revised 1996), income taxes : issued for comment by 10 September 2000
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Income tax consequences of dividends : IAS 12 (revised 1996), income taxes : issued for comment by 10 September 2000
(Exposure draft, E68 . Proposed limited revisions to international accounting standard)
International Accounting Standards Committee, c2000
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"July 2000" -- on cover