MARC details
| 000 -LEADER |
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02811nam a2200469 a 4500 |
| 001 - CONTROL NUMBER |
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peEBC326000 |
| 003 - CONTROL NUMBER IDENTIFIER |
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MKT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20190321164436.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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070515s2007 nyu sb 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| Canceled/invalid LC control number |
2007020442 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9780521852838 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
0521852838 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9780521618014 (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
0521618010 (pbk.) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(MiAaPQ)EBC326000 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(Au-PeEL)EBL326000 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaPaEBR)ebr10202745 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaONFJC)MIL108539 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)476123774 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MiAaPQ |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| -- |
CSt |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4528 |
| Item number |
.A985 2007 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.7305/26 |
| Edition number |
22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Avi-Yonah, Reuven S. |
| Fuller form of name |
(Reuven Shlomo), |
| Dates associated with a name |
1957- |
| 245 10 - TITLE STATEMENT |
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| Title |
International tax as international law |
| Medium |
[electronic resource] : |
| Remainder of title |
an analysis of the international tax regime / |
| Statement of responsibility, etc. |
Reuven S. Avi-Yonah. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
New York : |
| Name of publisher, distributor, etc. |
Cambridge University Press, |
| Date of publication, distribution, etc. |
2007. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
ix, 213 p. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Cambridge tax law series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references (p. 189-203) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime |
| 533 ## - REPRODUCTION NOTE |
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| Type of reproduction |
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| 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 |
Business enterprises, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Aliens |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
Cambridge tax law series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://portal.knchr.org/Library/My%20eBooks/International.Tax.as.International.Law.An.Analysis.of.the.International.Tax.Regime.Sep.2007.pdf">https://portal.knchr.org/Library/My%20eBooks/International.Tax.as.International.Law.An.Analysis.of.the.International.Tax.Regime.Sep.2007.pdf</a> |
| Link text |
Click here to download |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
e-book |