Taxing global digital commerce / (Record no. 3156)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01666cam a2200349 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 17932732 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20161206162135.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131106s2013 ne b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2013417262 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041136527 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | DSNLU |
| Description conventions | rda |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4487.E43 |
| Item number | C63 2013 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.052 66 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cockfield, Arthur J., |
| Relator term | author. |
| 9 (RLIN) | 7139 |
| 245 10 - TITLE STATEMENT | |
| Title | Taxing global digital commerce / |
| Statement of responsibility, etc. | Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Alphen aan den Rijn : |
| Name of producer, publisher, distributor, manufacturer | Kluwer Law International, |
| Date of production, publication, distribution, manufacture, or copyright notice | [2013] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xx, 529 pages ; |
| Dimensions | 25 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Miscellaneous information | Introduction -- |
| Title | Technological change and e-commerce -- |
| -- | International tax framework -- |
| -- | Applying cross-border income tax rules to e-commerce -- |
| -- | The OECD and the emerging consumption tax discourse -- |
| -- | Applying cross-border VAT rules to e-commerce -- |
| -- | Applying the United States retail sales tax to cross-border e-commerce -- |
| -- | Policy approaches -- |
| -- | Evaluating tax and technology change -- |
| -- | The road ahead : supporting cross-border tax information exchange. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Electronic commerce |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 9 (RLIN) | 7140 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hellerstein, Walter, |
| Relator term | author. |
| 9 (RLIN) | 7141 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Millar, Rebecca, |
| Relator term | author. |
| 9 (RLIN) | 7142 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Waerzeggers, Christophe, |
| Relator term | author. |
| 9 (RLIN) | 7143 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | origres |
| d | 2 |
| e | ncip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | BOOKS |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Source of acquisition | Cost, normal purchase price | Inventory number | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Damodaram Sanjivayya National Law University Library | Damodaram Sanjivayya National Law University Library | 2014-03-28 | Mohan Law House | 14368.00 | 5564 | 343.052 66 | 8314 | 2016-12-06 | 2016-12-06 | SPECIAL REFERENCE BOOK |