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Value added tax and the digital economy : (Record no. 111732)

MARC details
000 -LEADER
fixed length control field 02138cam a2200277 i 4500
001 - CONTROL NUMBER
control field 18991803
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260119104039.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 160226s2016 ne a b 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2016295220
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789041166128
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9041166122
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.055 LAM
245 00 - TITLE STATEMENT
Title Value added tax and the digital economy :
Remainder of title the 2015 EU rules and broader issues /
Statement of responsibility, etc. edited by Marie Lamensch, Edoardo Traversa and Servaas van Thiel
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 2016.
300 ## - PHYSICAL DESCRIPTION
Extent xx, 246 p. :
Other physical details ill. ;
Dimensions 25 cm.
490 1# - SERIES STATEMENT
Series statement EUCOTAX series on European taxation ;
Volume/sequential designation volume 46
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note VAT on online supplies : a brief outline of current issues / Servaas van Thiel -- VAT and taxation of the digital economy from the perspective of the EU policy maker / Donato Rapont & David O'Sullivan -- Value added tax 3.0 / Charlène Adline Herbain -- Tax assessment in a digital context : a critical analysis of the 2015 EU rules / Marie Lamensch -- VAT fraud and the digital economy within the European Union : risks and opportunities / Edoardo Traversa & Emanuele Ceci -- The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market? / Ine Lejeune & Sophie Claessens -- Internet and the concept of 'fixed establishment' of the recipient of a supply of services : Case C-605/12 Welmory / Ben Terra -- Internet search engines : a VAT analysis / Cristina Trenta -- VAT and virtual reality : how should cryptocurrencies by treated for VAT purposes? / Oskar Henkow -- Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience / Walter Hellerstein -- Methodological notes on a changing legislative landscape / Pernilla Rendahl.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value-added tax
General subdivision Law and legislation
Geographic subdivision European Union countries.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Electronic commerce.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Information technology
General subdivision Economic aspects.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value-added tax
General subdivision Law and legislation.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Lamensch, Marie
Relator term editor.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Traversa, Edoardo
Relator term editor.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Thiel, Servaas van
Relator term editor.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
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
          . . Library Compactors 12.06.2017   343.055 LAM 35272 05.11.2018 05.11.2018 BOOKs