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Dyfyniad Arddull ChicagoInternational Monetary Fund, Liam P. Ebrill, Michael Keen, Jean-Paul Bodin, and Victoria Summers. The Modern VAT. Washington, D.C.: International Monetary Fund, 2001.
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Rhybudd: Mae'n bosib nad yw'r dyfyniadau hyn bob amser yn 100% cywir.