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3. Cairncross, Sir Alec (1971) Essays in Economic Management, London: Allen and Unwin.
4. Chennells, C. and Griffith, R. (1997) Taxing Profits in a Changing World, London, Institute for Fiscal Studies.*
5. Commission of the European Community, (1992) Report of the Committee of Independent Experts on Company Taxation (“Ruding Report”).