Principles of international taxation (Record no. 58717)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01117nam a2200157Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716044019.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 M647 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Miller, Angharad |
| 245 ## - TITLE STATEMENT | |
| Title | Principles of international taxation |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 3rd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Bloomsbury Professional |
| Place of publication, distribution, etc. | West SussexGB |
| Date of publication, distribution, etc. | 2012 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxxv, 649 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Examines international tax principles primarily from the viewpoint of a multinational group of companies. Includes a brief introduction to taxation including the different forms that it takes and how tax systems are designed and administered. Introduces some key issues in international taxation, globalisation, residence, source, double taxation and an introduction to double tax treaties. Looks at what happens when one moves from doing business with one country to anothe. Examines the way in which differences in tax systems can be exploited by taxpayers to minimise global tax liabilities and, the influence of the EU on both direct and indirect taxation as well as some broad policy issues in the international tax arena. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 2/15/12 |
| Action agent | EVELYND |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | M647 |
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