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Taxing global digital commerce (Record no. 111731)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01052nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20201214111127.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 181105s2013 xx 000 0 und |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041136527 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | nls |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 COC |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cockfield Arthur |
| 245 ## - TITLE STATEMENT | |
| Title | Taxing global digital commerce |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | London |
| Name of publisher, distributor, etc. | Wolter Kluwer |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 529P |
| Other physical details | xix |
| Dimensions | HB |
| 500 ## - GENERAL NOTE | |
| General note | Electronic Commerce - Taxation - Law & Legislation |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents: <br/>Introduction <br/>Technological change and e-commerce <br/>International tax framework <br/>Applying cross-border income tax rules to e-commerce <br/>The OECD and the emerging consumption tax discourse <br/>Applying cross-border VAT rules to e-commerce <br/>Applying the United States retail sales tax to cross-border e-commerce <br/>Policy approaches<br/>Evaluating tax and technology change <br/>The road ahead : supporting cross-border tax information exchange.<br/> |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hellerstein Walter |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Millar Rebecca |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Waerzeggers Christophe |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | DOR Chair Section | 12.06.2017 | 343.04 COC | 35271 | 05.11.2018 | 05.11.2018 | BOOKs |