Published Online: May 15, 2015
Page range: 259 - 262
DOI: https://doi.org/10.1515/ntaxj-2014-0031
© 2015
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Fjóla Agnarsdóttir
Department of Taxation, Ministry of Finance and Economic affairs