000 00312nas a22001217a 4500
008 160316s2003 xxu||||| |||| 00| 0 eng d
100 _aV Ramaswami
245 _aNew definition of business connection as basis for taxation
300 _a136
_c140
520 _aCurrent Tax Reporter
650 _a
700 _a
_a
999 _c83292
_d83292