| 000 -LEADER |
|---|
| fixed length control field |
03395cam a22004578i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
21214490 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
SA-PMU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20220920101222.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190923s2020 nyu b 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2019042610 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108477819 |
| Qualifying information |
(hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781108774994 |
| Qualifying information |
(ebook) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| 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 .H375 2020 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.04 |
| Edition number |
23 |
| 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, University of Cambridge. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
2004 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge, United Kingdom ; |
| -- |
New York, NY : |
| Name of producer, publisher, distributor, manufacturer |
Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2020] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
pages 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. |
| 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. |
| 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. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Online version: |
| Main entry heading |
Harris, Peter, 1964- |
| Title |
International commercial tax |
| Edition |
2. |
| Place, publisher, and date of publication |
New York : Cambridge University Press, 2020. |
| International Standard Book Number |
9781108774994 |
| Record control number |
(DLC) 2019042611 |
| 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 |
|
| Koha item type |
Books |