MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01934cam a2200313 a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250930110016.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
140313s1994 fr m a000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9264141618 |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201403131301 |
| Level of effort used to assign nonsubject heading access points |
jamain |
| y |
08-18-1999 |
| z |
load |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
OHIO |
| Transcribing agency |
UKM |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
OECD 3 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
T395 1994 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Taxation of new financial instruments. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Paris : |
| Name of publisher, distributor, etc. |
Organisation for Economic Co-operation and Development ; |
| Place of publication, distribution, etc. |
Washington, D.C. : |
| Name of publisher, distributor, etc. |
OECD Publications and Information Centre [distributor], |
| Date of publication, distribution, etc. |
c1994. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
111 p. ; |
| Dimensions |
27 cm. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
OECD documents. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Issued also in French under title: Imposition des nouveaux instruments financiers. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
I. Introduction -- II. Interest rate swaps -- III. Financial futures -- IV. Options to buy shares -- V. Deep discount bonds -- VI. Relevance of accountancy standards and practices -- VII. Domestic treatment of financial instruments -- VIII. Relevance of tax treaties -- IX. Conclusions and suggestions -- Appendix I: Analysis of the country replies to the questionnaire. Questionnaire on the taxation of new financial instruments -- Appendix II: Examples of tax problems resulting from the use of new financial instruments -- Appendix III: Glossary on new financial instruments. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial instruments |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Organisation for Economic Co-operation and Development. |
| 9 (RLIN) |
43115 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Online version: |
| Title |
Taxation of new financial instruments. |
| Place, publisher, and date of publication |
Paris : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], c1994 |
| Record control number |
(OCoLC)655595741. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
OECD documents. |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b12294044 |
| b |
2024-01-03 |
| c |
2019-11-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
RARE BOOKS |
| Suppress in OPAC |
No |
| Call number prefix |
OECD 3 T395 1994 |
| 914 ## - VTLS Number |
|---|
| VTLS Number |
vtls000236661 |
| 990 ## - EQUIVALENCES OR CROSS-REFERENCES [LOCAL, CANADA] |
|---|
| Link information for 9XX fields |
jm |
| 991 ## - LOCAL NOTE (NAMA FAKULTI/INSTITUT/PUSAT) |
|---|
| a |
Koleksi Dokumen |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Library |
PERPUSTAKAAN TUN SERI LANANG |
| Operator's initials, OID (RLIN) |
1999-05-08 |
| Cataloger's initials, CIN (RLIN) |
m |
| Material Type (Sierra) |
Printed Books |
| Language |
English |
| Country |
|
| -- |
0 |
| -- |
.b12294044 |
