MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03215cam a2200421 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
UK-LoPHL |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210129155128.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr_||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210129s2020 xxu ob 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2019042611 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108774994 |
| Qualifying information |
ebook |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781108477819 |
| Qualifying information |
hardback |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Modifying agency |
UK-LoPHL |
| Description conventions |
rda |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e-uk--- |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.04 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Harris, Peter, |
| Dates associated with a name |
1964- |
| Relator term |
author. |
| 9 (RLIN) |
122986 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International commercial tax / |
| Statement of responsibility, etc. |
Peter Harris. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge, United Kingdom : |
| Name of producer, publisher, distributor, manufacturer |
Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2020. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Cambridge tax law series |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Available via the Ebook Central platform. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Previous edition : 2010. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Fundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"It is a decade since the first edition of this book and it is with great regret that I have had to revise it without the watchful eye of my long-term colleague David Oliver. The course upon which this book is based continues to be taught at the Law Faculty of the University of Cambridge in essentially the same manner as it has since 2001. The publication of the first edition brought with it an increase in popularity of that course which has been maintained to the present day. More than ever international tax has been making headline news and its controversial nature shows no sign of abating. The book is still designed for postgraduate students and junior practitioners. It is more than an introduction to the subject. It challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. More senior tax practitioners and academics may also find it useful as a means of refreshing their understanding of the basics and the conceptual framework may challenge them to think more deeply about tax issues than they currently do. Given the ever-increasing importance of having a global perspective, and recent constitutional turmoil, this edition has been substantially revised to reduce the focus on the UK. Copious amounts of new material have been introduced (well over 60%), which brings with it a more balanced global view of developments"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 9 (RLIN) |
60220 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Foreign income. |
| 9 (RLIN) |
122987 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation. |
| 9 (RLIN) |
60221 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Great Britain. |
| 9 (RLIN) |
122989 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| Geographic subdivision |
Great Britain. |
| 9 (RLIN) |
122988 |
| 655 ## - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm), |
| Relator term |
distributor. |
| 9 (RLIN) |
12936 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Cambridge tax law series. |
| 9 (RLIN) |
122990 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Host name |
https://ebookcentral.proquest.com/lib/parliamentuk/detail.action?docID=6144345 |
| Public note |
Click here to access online |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Suppress in OPAC |
Do not suppress in OPAC |
| Koha item type |
ebook |