MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02777cam a2200409 a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250918191456.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
130617s2012 ne a b 0|0 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789041132864 (acid-free paper) |
| Terms of availability |
RM543.40 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9041132864 (acid-free paper) |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201401061145 |
| Level of effort used to assign nonsubject heading access points |
adnan |
| Level of effort used to assign subject headings |
201311251513 |
| Level of effort used to assign classification |
masrul |
| Level of effort used to assign subject headings |
201306171433 |
| Level of effort used to assign classification |
masrul |
| y |
06-17-2013 |
| z |
masrul |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BTCTA |
| Language of cataloging |
eng |
| Transcribing agency |
BTCTA |
| Modifying agency |
OWT |
| -- |
DLC |
| -- |
UKM |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
C47.13.P744 2 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
C47.13 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
.P744 2 |
| 245 04 - TITLE STATEMENT |
|---|
| Title |
The proper tax base : |
| Remainder of title |
structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel / |
| Statement of responsibility, etc. |
edited by Yariv Brauner, Martin James McMahon, Jr. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Alphen aan den Rijn, The Netherlands : |
| Name of publisher, distributor, etc. |
Kluwer Law International, |
| Date of publication, distribution, etc. |
c2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xviii, 257 p. : |
| Other physical details |
ill. ; |
| Dimensions |
25 cm. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Series on international taxation ; v. 39 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Miscellaneous information |
Part. I. Tax expenditures. The |
| Title |
Staff of the Joint Committee on Taxation revision of tax expenditure classification methodology : what is to be made of a change that makes no changes? / |
| Statement of responsibility |
Paul R. McDaniel -- |
| Title |
Taxing tax expenditures? / |
| Statement of responsibility |
Martin J. McMahon, Jr. -- |
| Miscellaneous information |
The |
| Title |
tax expenditure concept globally / |
| Statement of responsibility |
Miranda Stewart -- |
| Title |
Tax reform and tax expenditures in Australia / |
| Statement of responsibility |
Richard J. Vann -- |
| Title |
Tax reform Paul McDaniel Style : the repeal of the grantor trust rules / |
| Statement of responsibility |
Laura E. Cunningham & Noel B. Cunningham. |
| Miscellaneous information |
Part II. The fair tax base and international tax reform -- |
| Title |
Horizontal equity revisted / |
| Statement of responsibility |
James Repetti & Diane Ring -- |
| Title |
What is this thing called source? / |
| Statement of responsibility |
Lawrence Lokken -- |
| Title |
Formula based transfer pricing / |
| Statement of responsibility |
Yariv Brauner. |
| Miscellaneous information |
Part III. A comparative perspective. The |
| Title |
EU proposed CCCTB : some tax treaty issues / |
| Statement of responsibility |
Kees van Raad -- |
| Title |
Shared legal orders : some thoughts about the influence of EU case law on international tax law rules of the EU member states / |
| Statement of responsibility |
Irene J.J. Burgers -- |
| Title |
Intra group loans : a Swedish perspective / |
| Statement of responsibility |
Bertil Wiman -- |
| Title |
European VAT and jurisdiction to tax / |
| Statement of responsibility |
Antonio Vazquez del Rey. |
| 600 10 - SUBJECT ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McDaniel, Paul R. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tax expenditures |
| General subdivision |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tax incidence. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McDaniel, Paul R. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Brauner, Yariv, |
| Dates associated with a name |
1969- |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McMahon, Martin J. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Series on international taxation ; |
| Volume/sequential designation |
no. 39. |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents only |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/toc/fy13pdf01/2012392623.html">http://www.loc.gov/catdir/toc/fy13pdf01/2012392623.html</a> |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b15661611 |
| b |
2019-11-12 |
| c |
2019-11-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
AM |
| Suppress in OPAC |
No |
| Call number prefix |
C47.13.P744 2 |
| 914 ## - VTLS Number |
|---|
| VTLS Number |
vtls003532746 |
| 990 ## - EQUIVALENCES OR CROSS-REFERENCES [LOCAL, CANADA] |
|---|
| Link information for 9XX fields |
mab |
| 991 ## - LOCAL NOTE (NAMA FAKULTI/INSTITUT/PUSAT) |
|---|
| a |
Fakulti Undang-Undang |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Library |
PERPUSTAKAAN UNDANG-UNDANG |
| Operator's initials, OID (RLIN) |
2013-04-06 |
| Cataloger's initials, CIN (RLIN) |
m |
| Material Type (Sierra) |
Printed Books |
| Language |
English |
| Country |
|
| -- |
0 |
| -- |
.b15661611 |
