
Library Catalogue

| 000 -LEADER | |
|---|---|
| fixed length control field | 01820cam a2200229 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 18853217 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260210053623.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 151112s2014 ne a b 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2015464271 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087222369 |
| Qualifying information | (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 908722236X |
| Qualifying information | (pbk.) |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.055 LAN |
| 245 00 - TITLE STATEMENT | |
| Title | Improving VAT/GST : |
| Remainder of title | designing a simple and fraud-proof tax system / |
| Statement of responsibility, etc. | edited by Michael Lang and Ine Lejeune |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxx, 710 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Argentina / Ricardo Tavieres and Rodolfo Feito Australia / Rebecca Millar and Lorenna Moon Brazil / Celso Grazioli and Elidie Bifano Chile / Sandra Benedetto China / Wei Cui and Alan Wu India / Ramarathnapuram Muralidharan and Monika Arora Japan / Yumi Nishiyama and Kotaku Kimu Mexico / César Augusto Domínguez Crespo New Zealand / David White and Eugen Trombitas Norway / Espen Qvist The Russian Federation / Irina Popova Singapore / Soo How Koh South Africa / Jennifer Roeleveld Switzerland / Claude Grosjean and Niklaus Honauer Ukraine / Viktoria Tymoshenko VAT neutrality from an EU perspective / Ine Lejeune and Jeanine Daou VAT groups / Mandy Gabriël and Herman van Kesteren Head office--branch transactions / Eleonor Kristoffersson Financial services / Ad van Doesum and Gert-Jan van Norden Anti-avoidance rules / Pasquale Pistone Advance rulings / Madeleine M.W.D. Merkx VAT gap from an EU perspective / Ine Lejeune and Jeanine Daou Compliance costs and costs of collection / Ine Lejeune, Wim De Clercq and Mathieu Van De Putte Conclusions: Designing a simple and fraud-proof VAT system / Ine Lejeune and Jeanine Daou. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Value-added tax |
| General subdivision | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Comparative law. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lang, Michael |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lejeune, Ine |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Source of classification or shelving scheme | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Reference | . | . | Library Compactors | 05.11.2018 | 343.055 LAN | 35581 | 05.11.2018 | 05.11.2018 | BOOKs |