@book{868,
	author = {World Customs Organisation },
	title = {Guidelines for Strengthening Cooperation and the Exchanging of Information between Customs and Tax Authorities at the National Level},
	publisher = {World Customs Organisation },
	year = {2016},
	address = {Belgium},
	url = {iffoadatabase.trustafrica.org/iff/Customs_Tax_Guidelines_EN.ashx.pdf}
}