TY  - BOOK
AU  - Balauag, Ed Warren L.
TI  - Taxes on text messaging (SMS) : legal, social and economic implications
AV  - CD-01189t 
PY  - 2011///
CY  - Manila
PB  - De La Salle University & Far Eastern University-Institute of Law
N1  - Master Business Administration & Juris Doctor
ER  -