VAT in the digital era : (Record no. 88897)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01925nam a2200445 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9780191995057 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UK-LoPHL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240425153208.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m|||||o||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231130s2023 enka fob 001|0 eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780191995057 |
| Qualifying information | ebook |
| Terms of availability | No price |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1093/oso/9780198888307.001.0001 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1414162785 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | StDuBDS |
| Language of cataloging | eng |
| Transcribing agency | StDuBDS |
| Description conventions | rda |
| -- | pn |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4573 |
| Item number | .V3 2023 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.055 |
| Edition number | 23 |
| 245 00 - TITLE STATEMENT | |
| Title | VAT in the digital era : |
| Remainder of title | unilateral and multilateral options for reform / |
| Statement of responsibility, etc. | edited by Yan Xu. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 336 ## - CONTENT TYPE | |
| Content type term | still image |
| 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 | Oxford scholarship online |
| 500 ## - GENERAL NOTE | |
| General note | This edition also issued in print: 2023. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | 'VAT in the Digital Era' brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Specialized. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource and publisher information; title from PDF title page (viewed on December 14, 2023). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Value-added tax |
| General subdivision | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Electronic commerce |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 9 (RLIN) | 122737 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Internet industry |
| General subdivision | Taxation |
| -- | Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation. |
| 9 (RLIN) | 60221 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Xu, Yan, |
| Relator term | editor. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version : |
| International Standard Book Number | 9780198888307 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Oxford scholarship online. |
| 975 ## - | |
| -- | Oxford scholarship online 2024 |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| House of Lords Library - Palace | House of Lords Library - Palace | Online access | 25/04/2024 | 25/04/2024 | 1 | 25/04/2024 | ebook |