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International Taxation in the Digital Era / (Record no. 211449)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02965cam a2200409 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 21993789 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220830215830.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210414s2020 ii b 100 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2020333566 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789389176483 |
| Qualifying information | (hardbound) |
| 025 ## - OVERSEAS ACQUISITION NUMBER | |
| Overseas acquisition number | I-E-2020333566; 81-91 |
| 037 ## - SOURCE OF ACQUISITION | |
| Source of stock number/acquisition | Library of Congress -- New Delhi Overseas Office |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | lcode |
| -- | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a-ii--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KNS2789 |
| Item number | .T86 2019 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.043 SHO |
| 111 2# - MAIN ENTRY--MEETING NAME | |
| Meeting name or jurisdiction name as entry element | Two-Day Conference on International Taxation in the Digital Era |
| Date of meeting or treaty signing | (2019 : |
| Location of meeting | Bangalore, India), |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | International Taxation in the Digital Era / |
| Statement of responsibility, etc. | edited by Parthasarathi Shome ; foreword by Judith Freedman. |
| 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 | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiv, 231 pages ; |
| 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 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Foreword by Judith Freedman;<br/>Preface;<br/>About the contributors;<br/>Detailed contents;<br/>chapters. 1. Thrust of the volume's analysis / Parthasarathi Shome -- Digital economy, its form and taxation;<br/>2. What comprises the digital economy? global challenges going forward / Shikha Mehra and Rohit Roy;<br/>3. Challenges in the design of digital taxation in India / Alok Prasanna Kumar and Vinti Agarwal;<br/>4. Value added tax/Goods and services tax in the digital era / Krupa Venkatesh -- Taxation of capital and its avoidance;<br/>5 Addressing tax avoidance : cross country experience and an Indian case study / Parthasarathi Shome;<br/>6. GAAR : can legitimate tax planning survive? / PVSS Prasad;<br/>7. Legislative over-activism as cause of business uncertainty / Saurav Bhattacharya;<br/>8. Capital gains under Indian tax treaties in the post BEPS era / Nigam Nuggehalli;<br/>9. Place of effective management : domestic and international perspectives / Mukesh Butani and Ashrita Prasad Kotha;<br/>10. Taxation of capital : Angel tax on closely held companies;<br/>11. A comprehensive overview of shifts in international taxation / K.R. Girish. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Contributed papers presented at Two-Day Conference on International Taxation in the Digital Era, organized by International Tax Research and Analysis Foundation, from August 2-3, 2019 at Bangalore, India; chiefly with reference to India. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | India |
| Form subdivision | Congresses. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation |
| Form subdivision | Congresses. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Electronic commerce |
| General subdivision | Taxation |
| -- | Law and legislation |
| Form subdivision | Congresses. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | International business enterprises |
| General subdivision | Taxation |
| -- | Law and legislation |
| Form subdivision | Congresses. |
| 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), |
| Relator term | copyright holder, |
| -- | organizer. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | origode |
| d | 2 |
| 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 | . | . | General Stacks | 30.08.2022 | Purchased | 995.00 | 1 | 343.043 SHO | 38843 | 30.09.2022 | 28.09.2022 | 30.08.2022 | BOOKs |