<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00574nam a2200133Ia 4500</leader>
  <datafield tag="080" ind1=" " ind2=" ">
    <subfield code="a">11.01.02 V2155</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Cnossen,  Sijbren...[et al.]</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Value-added taxes in Central and Eastern European countries</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="b">OECD</subfield>
    <subfield code="a">ParisFR</subfield>
    <subfield code="c">1998</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">161 p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Examines the policy issues and administrative questions that arise in designing VAT systems for transition economies.  Focuses on the ten countries from Central and Eastern Europe that have applied for membership of the European Union.</subfield>
  </datafield>
  <datafield tag="583" ind1=" " ind2=" ">
    <subfield code="c">6/26/02</subfield>
    <subfield code="k">JOY_D</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">M</subfield>
    <subfield code="m">V2155</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">24404</subfield>
    <subfield code="d">24404</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CRCM</subfield>
    <subfield code="b">CRCM</subfield>
    <subfield code="d">2023-05-04</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">11.01.02 V2155</subfield>
    <subfield code="p">0000000018418</subfield>
    <subfield code="r">2023-05-04 00:00:00</subfield>
    <subfield code="w">2023-05-04</subfield>
    <subfield code="y">M</subfield>
  </datafield>
</record>
