Taxing global digital commerce (Record no. 36727)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01458cam a2200325 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 17932732 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240212020013.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131106s2013 ne b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2013417262 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041136527 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | DLC |
| Description conventions | rda |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4487.E43 |
| Item number | C63 2013 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 22 |
| Item number | CO-T |
| Classification number | 343.5266 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cockfield, Arthur J |
| 9 (RLIN) | 9080 |
| 245 10 - TITLE STATEMENT | |
| Title | Taxing global digital commerce |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Netherland |
| Name of publisher, distributor, etc | Kluwer |
| Date of publication, distribution, etc | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xx, 529p. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Miscellaneous information | Introduction -- |
| Title | Technological change and e-commerce -- |
| -- | International tax framework -- |
| -- | Applying cross-border income tax rules to e-commerce -- |
| -- | The OECD and the emerging consumption tax discourse -- |
| -- | Applying cross-border VAT rules to e-commerce -- |
| -- | Applying the United States retail sales tax to cross-border e-commerce -- |
| -- | Policy approaches -- |
| -- | Evaluating tax and technology change -- |
| -- | The road ahead : supporting cross-border tax information exchange. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Electronic commerce |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 9 (RLIN) | 86 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hellerstein, Walter |
| 9 (RLIN) | 9081 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Millar, Rebecca |
| 9 (RLIN) | 893 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Waerzeggers, Christophe |
| 9 (RLIN) | 9082 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha issues (borrowed), all copies | 10 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | origres |
| d | 2 |
| e | ncip |
| f | 20 |
| g | y-gencatlg |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Koha item type | Home library | Current library | Shelving location | Full call number | Barcode | Total Checkouts | Total Renewals | Date last seen | Date checked out |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | General Books | OPJGU Sonepat- Campus | OPJGU Sonepat- Campus | Main Library | 343.5266 CO-T | 129444 | 12 | 1 | 10/03/2024 | 11/02/2024 |