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Tariffs, taxes and electronic commerce : revenue implications for developing countries (Record no. 23201)

MARC details
000 -LEADER
fixed length control field	00788nam a2200133Ia 4500
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number	09.05.08 T2775
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name	Teltscher, Susanne
245 ## - TITLE STATEMENT
Title	Tariffs, taxes and electronic commerce : revenue implications for developing countries
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc.	UN
Place of publication, distribution, etc.	New YorkUS
Date of publication, distribution, etc.	2000
300 ## - PHYSICAL DESCRIPTION
Extent	v, 57 p.
520 ## - SUMMARY, ETC.
Summary, etc.	Paper presents data on potential revenue losses from import duties on a number of products that have been traded physically in the past but are increasingly being imported digitally. Notes that findings show that developing countries will be the main losers as far as import duties from e-commerce products are concerned, while both developing and developed countries would suffer major revenue cuts from lost consumption taxes.
583 ## - ACTION NOTE
Time/date of action	1/25/01
Action agent	JOY_D
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Monograph
Call number suffix	T2775

Holdings
Withdrawn status	Lost status	Damaged status	Not for loan	Home library	Current library	Date acquired	Total Checkouts	Full call number	Barcode	Date last seen	Price effective from	Koha item type
				CARICOM Documentation Centre	CARICOM Documentation Centre	04/05/2023		09.05.08 T2775	0000000017215	04/05/2023	04/05/2023	Monograph