United States. General Accounting Office
Seth Godin
James P. Womack
Alan Melville
United States. Congress. Senate. Committee on Finance
Value Added Tax Tribunals
Untung Sukardji
Mexico.
Brazil
James M. Bickley
Robert Wareham
Spain.
Denis Cremins
Alan A. Tait
Lukman Hakim Nasution
Papua New Guinea. National Parliament.