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International taxation of electronic commerce / (Record no. 111828)

MARC details
000 -LEADER
fixed length control field 02009cam a2200253 a 4500
001 - CONTROL NUMBER
control field 14787370
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260128054401.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070328s2007 ne 001 0 eng
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2007273232
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789041125101
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9041125108
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.04 WES
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Westin, Richard A.
245 10 - TITLE STATEMENT
Title International taxation of electronic commerce /
Statement of responsibility, etc. by Richard A. Westin.
250 ## - EDITION STATEMENT
Edition statement 2nd ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Alphen aan den Rijn :
Name of publisher, distributor, etc. Kluwer Law International,
Date of publication, distribution, etc. 2007.
300 ## - PHYSICAL DESCRIPTION
Extent xxx, 787 p. ;
Dimensions 25 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Chapter 1. Introduction and Background. Chapter 2. United Sates Domestic Tax Rules Applicable to Electronic Commerce. Chapter 3. United Sates Sales Taxes, Income Taxes and Federal Excise Taxes. Chapter 4. VAT and Electronic Commerce. Chapter 5. US Income Taxation of ‘Outbound’ E-Commerce. Chapter 6. The Tax Character of E-Commerce Payments. Chapter 7. United States Taxation of Inbound Electronic Commerce. Chapter 8. Value Added and Withholding Tax Rates on Dividends, Interest and Royalties.. Chapter 9. The Emergence of ‘Tax Heavens’ to Facilitate Electronic Commerce. Chapter 10. Attacking Tax Heavens: Survey of the Foreign Base Company and Other Anti-Deferral Rules. Chapter 11. International Civil and Criminal Investigatory Powers and Pertinent Federal Forms. Chapter 12. Actions of Particular Countries. Chapter 13. Institutional Thinking: United States, Australia, OECD, WTO, and European Union. Chapter 14. Predictions. Chapter 15. Canadian Taxation of Electronic Commerce. Chapter 16. Irish taxation of Electronic Commerce. Appendix A. IRS Audit Guide. Appendix B. OECD Model Draft Treaty (1963). Appendix C. IRS Forms.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Electronic commerce
General subdivision Taxation
-- Law and legislation.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Internet industry
General subdivision Taxation
-- Law and legislation.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Electronic commerce
General subdivision Taxation
-- Law and legislation
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Internet industry
General subdivision Taxation
-- Law and legislation
Geographic subdivision United States.
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 Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
          . . Library Compactors 05.11.2018 21608.00   343.04 WES 35329 05.11.2018 05.11.2018 BOOKs