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Institution	Date	Title	Author
國立臺灣海洋大學	2009-09	由各國航運稅制論我國因應之道	李佳逸; 張志清; 包嘉源; 呂頌揚
國立臺灣海洋大學	2009	國際海運企業稅務規劃之研究	Sung-Yang Lu; 呂頌揚

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