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05113cam a2200577Mu 4500 |
| 001 - CONTROL NUMBER |
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on1151191932 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20220712100622.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr -n--------- |
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200418s2020 ne o ||| 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
EBLCP |
| Language of cataloging |
eng |
| Transcribing agency |
EBLCP |
| Modifying agency |
YDX |
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N$T |
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OCLCF |
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OCLCO |
| 019 ## - |
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1150984799 |
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1164185181 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789087225971 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9087225970 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9789087225964 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9087225962 |
| 029 1# - (OCLC) |
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| OCLC library identifier |
AU@ |
| System control number |
000071301232 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)1151191932 |
| Canceled/invalid control number |
(OCoLC)1150984799 |
| -- |
(OCoLC)1164185181 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4475 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.0526 |
| Edition number |
23 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Maisto, Guglielmo. |
| 245 10 - TITLE STATEMENT |
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| Title |
Current Tax Treaty Issues |
| Medium |
[electronic resource] : |
| Remainder of title |
50th Anniversary of the International Tax Group. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Amsterdam : |
| Name of publisher, distributor, etc |
IBFD Publications USA, Incorporated, |
| Date of publication, distribution, etc |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (729 p.). |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
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cr |
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rdacarrier |
| 490 1# - SERIES STATEMENT |
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| Series statement |
EC and International Tax Law Ser. ; |
| Volume number/sequential designation |
v.18 |
| 500 ## - GENERAL NOTE |
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| General note |
Description based upon print version of record. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Cover -- Title -- Copyright -- Acknowledgements -- Foreword -- Chapter 1: A History of the International Tax Group -- 1.1. Introduction -- 1.2. The background scene in the 1970s -- 1.3. Communication -- 1.4. Collaboration -- 1.5. Topics -- 1.6. Appendices -- Part One: Treaty Policy and General Considerations -- Chapter 2: Writing Tax Treaty History -- 2.1. Introduction -- 2.2. How? -- 2.2.1. Publications of international organizations -- 2.2.2. Archives of international organizations -- 2.2.3. Treaty practice -- 2.2.4. Country tax history -- 2.2.5. Significant persons |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
2.2.6. Language and legal culture -- 2.3. Why? -- 2.3.1. Applying the law -- 2.3.2. Developing tax policy -- 2.3.3. Matching with theories -- 2.3.4. Historiography -- 2.4 Where are we with tax treaty history? -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- 3.1. Introduction -- 3.2. The beginning: League of Nations 1920-1946 -- 3.2.1. 1920-1928 -- 3.2.2. 1929-1946 -- 3.3. Snapshots 1946-1990 -- 3.3.1. United Nations 1946-1954 -- 3.3.2. OEEC/OECD 1954-1990 -- 3.3.3. International Monetary Fund 1944-1990 -- 3.3.4. United Nations 1967-1990 |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
3.4. The new international tax world? OECD, Global Forum on Transparency, Inclusive Framework, UN, IMF, 1991-2020 -- 3.4.1. Politics -- 3.4.2. Economics and international tax policy -- 3.4.3. Transition from business as usual to new, larger and combined projects -- 3.4.4. Convergence and emergence of international tax institutions -- 3.4.5. A new international tax order? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- 4.1. Introduction -- 4.2. Administrative law or not -- 4.3. The meaning of "binding" -- 4.3.1. Common law: United Kingdom |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
4.3.2. Civil law: Netherlands -- 4.3.3. A comparison -- 4.4. Burden of proof -- 4.5. The use of supplementary materials in interpreting the law -- 4.5.1. Netherlands -- 4.5.1.1. Interpreting tax treaties -- 4.5.2. United Kingdom -- 4.5.3. Comparison -- Chapter 5: Preservation Principle -- 5.1. Introduction -- 5.2. Status of discussions about the Preservation Principle -- 5.2.1. Japan -- 5.2.2. United States and Canada -- 5.2.3. Other countries -- 5.3. Analysis of Preservation Principle in general -- 5.3.1. Introduction -- 5.3.2. Dualism and monism |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
5.3.3. Hierarchical rank of income tax treaties -- 5.3.4. Three related but different interpretation issues of income tax treaties -- 5.3.4.1. Introduction -- 5.3.4.2. Three issues identified -- 5.3.4.3. First Issue: Direct taxing power -- 5.3.4.3.1. Introduction -- 5.3.4.3.2. Countries having the view that income tax treaties have no direct taxing power -- 5.3.4.3.2.1. Grouping of legal grounds -- 5.3.4.3.2.2. Constitutional reasons -- 5.3.4.3.2.3. Legislative reasons -- 5.3.4.3.2.4. Other reasons -- 5.3.4.3.3. France has a unique position -- 5.3.4.4. Second Issue: Exclusively relieving |
| 500 ## - GENERAL NOTE |
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| General note |
5.3.4.4.1. France's position |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] |
EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double taxation. |
| 9 (RLIN) |
2354 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double imposition. |
| 9 (RLIN) |
1000479 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double taxation. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst00897116 |
| 9 (RLIN) |
2354 |
| 655 #0 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Display text |
Print version: |
| Main entry heading |
Maisto, Guglielmo |
| Title |
Current Tax Treaty Issues : 50th Anniversary of the International Tax Group |
| Place, publisher, and date of publication |
Amsterdam : IBFD Publications USA, Incorporated,c2020 |
| International Standard Book Number |
9789087225964 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
EC and International Tax Law Ser. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2420722">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2420722</a> |
| 938 ## - |
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ProQuest Ebook Central |
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EBLB |
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EBL6176458 |
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YBP Library Services |
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YANK |
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301207187 |
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EBSCOhost |
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EBSC |
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2420722 |
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92 |
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INOPJ |
