International commercial tax / (Record no. 37019)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03051cam a2200481 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 16136833 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | KCU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250701095420.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100315s2010 enka b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2010011234 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780521853118 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | 16136833 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | KCU |
| Modifying agency | KCU |
| Description conventions | AACR2 |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4542 |
| Item number | .H375 2010 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 |
| Edition number | 22 |
| Item number | HAR |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Harris, Peter, |
| Dates associated with a name | 1964- |
| Relator term | AUTHOR |
| 245 10 - TITLE STATEMENT | |
| Title | International commercial tax / |
| Statement of responsibility, etc. | Peter Harris, David Oliver. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cambridge ; |
| -- | New York : |
| Name of publisher, distributor, etc. | Cambridge University Press, |
| Date of publication, distribution, etc. | 2010. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxxvi, 483 p. : |
| Dimensions | 24 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 |
| 490 0# - SERIES STATEMENT | |
| Series statement | Cambridge tax law series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (p. 470-476) and index. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Machine generated contents note: 1. Fundamentals and sources of international tax law; 2. The jurisdiction to tax; 3. Source country taxation; 4. Residence country taxation; 5. The limited scope of treaties; 6. Changes of source and residence; 7. Bilateral administrative issues. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues"-- |
| 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax |
| General subdivision | Foreign income. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation. |
| 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax |
| Geographic subdivision | Great Britain |
| General subdivision | Foreign income. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation |
| Geographic subdivision | Great Britain. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Oliver, David |
| Fuller form of name | (J. David B.) |
| Relator term | AUTHOR |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Contributor biographical information |
| Uniform Resource Identifier | <a href="http://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html">http://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Publisher description |
| Uniform Resource Identifier | <a href="http://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html">http://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html</a> |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Table of contents only |
| Uniform Resource Identifier | <a href="http://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html">http://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Suppress in OPAC | No |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | KING CEASOR UNIVERSITY LIBRARY | KING CEASOR UNIVERSITY LIBRARY | Reserve Section | 07/01/2025 | Donation | 343.04 HAR | 6512 | 07/01/2025 | 1 | 07/01/2025 | Books |