

| 000 -LEADER | |
|---|---|
| fixed length control field | 03105cam a22004695i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 20879210 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200907220957.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 181211s2018 ii a b 000 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2018330380 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788193746899 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 8193746899 |
| 025 ## - OVERSEAS ACQUISITION NUMBER | |
| Overseas acquisition number | I-E-2018330380; 81-91 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)on1078938981 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1078938981 |
| 037 ## - SOURCE OF ACQUISITION | |
| Source of stock number/acquisition | Library of Congress -- New Delhi Overseas Office |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DKAGE |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DKAGE |
| Modifying agency | OCLCO |
| -- | OCLCF |
| -- | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | lccopycat |
| -- | lcode |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a-ii--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KNS2794 |
| Item number | .C43 2018 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343..043 SHO |
| Edition number | 23 |
| 245 00 - TITLE STATEMENT | |
| Title | Challenges in domestic & international taxation : |
| Remainder of title | Emerging Indian experience / |
| Statement of responsibility, etc. | edited by Parthasarathi Shome ; foreword by Philip Baker QC. |
| 246 30 - VARYING FORM OF TITLE | |
| Title proper/short title | Taxation |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Gurugram, Haryana, India : |
| Name of producer, publisher, distributor, manufacturer | OakBridge Publishing Pvt. Ltd., |
| Date of production, publication, distribution, manufacture, or copyright notice | [2018] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxxii, 301 pages : |
| Other physical details | illustrations (black and white) ; |
| Dimensions | 25 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | "International Tax Research and Analysis Foundation. Taxsutra." |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents :<br/>contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are:<br/><br/>Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India<br/>Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns<br/>Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India<br/>Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA’s) or tax treaties, and analysis of the minimum standards in the MLI<br/>Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation<br/>International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | India. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00897116 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | India. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01210276 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shome, Parthasarathi, |
| Dates associated with a name | 1950- |
| Relator term | editor. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | International Tax Research and Analysis Foundation. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Taxsutra (Farm) |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | par |
| c | copycat |
| d | 3 |
| e | ncip |
| f | 20 |
| g | y-gencatlg |
| 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 | Materials specified (bound volume or other part) | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | HB | . | . | 03.05.2019 | Purchased | 1195.00 | 5 | 343..043 SHO | 37165 | 25.09.2022 | 23.09.2022 | 03.05.2019 | BOOKs |