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  <titleInfo>
    <title>Taxpayers' rights</title>
    <subTitle>theory, origin and implementation</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Bentley, Duncan.</namePart>
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    <place>
      <placeTerm type="text">Alphen aan den Rijn</placeTerm>
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    <place>
      <placeTerm type="text">Frederick, MD</placeTerm>
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    <publisher>Kluwer Law International</publisher>
    <publisher>Sold and distributed in North, Central and South America by Aspen Publishers</publisher>
    <dateIssued>c2007</dateIssued>
    <dateIssued encoding="marc">2007</dateIssued>
    <issuance>monographic</issuance>
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  <language>
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  <physicalDescription>
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    <extent>xxviii, 460 p. ; 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Bentley Duncan.</note>
  <note>Includes bibliographical references (p. [411]-439) and index.</note>
  <subject authority="lcsh">
    <topic>Tax administration and procedure</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxpayer compliance</topic>
  </subject>
  <classification authority="lcc">K4466 .B46 2007</classification>
  <classification authority="ddc" edition="22">343.04 BET</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Series on international taxation ; no. 31</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9789041126504 (cloth)</identifier>
  <identifier type="isbn">9041126503</identifier>
  <identifier type="lccn">2008270544</identifier>
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