APA (7th ed.) Citation

Arenas, J. R. V., & Baun, P. C. T. Shift from gross receipts taxation to value added taxation on banks.

Chicago Style (17th ed.) Citation

Arenas, John Rex V., and Princess Charm T. Baun. Shift from Gross Receipts Taxation to Value Added Taxation on Banks.

MLA (9th ed.) Citation

Arenas, John Rex V., and Princess Charm T. Baun. Shift from Gross Receipts Taxation to Value Added Taxation on Banks.

Warning: These citations may not always be 100% accurate.