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eCommerce and the effects of technology on taxation : (Record no. 112282)

MARC details
000 -LEADER
fixed length control field 01709cam a22002655i 4500
001 - CONTROL NUMBER
control field 21819306
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260108071038.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 150330s2015 gw |||| o |||| 0|eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783319154480
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.04 BAR
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Bardopoulos, Anne Michèle
245 10 - TITLE STATEMENT
Title eCommerce and the effects of technology on taxation :
Remainder of title could VAT be the eTax solution? /
Statement of responsibility, etc. by Anne Michèle Bardopoulos.
250 ## - EDITION STATEMENT
Edition statement 1st ed.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture London :
Name of producer, publisher, distributor, manufacturer Springer,
Date of production, publication, distribution, manufacture, or copyright notice 2015.
300 ## - PHYSICAL DESCRIPTION
Extent xxv, 370 p. :
Other physical details ill. ;
Dimensions 23 cm.
505 0# - Contents
Contents Dedication -- Acknowledgements -- Preface -- Classified Guide To The Paper -- Introductory Chapter -- Part I - History Of Taxation And Development Of Globalisation -- Part II: Internet, Ecommerce, Servers And ISPS -- Part III: Defining 'Residence' For Taxation Purposes -- Part IV: Defining 'Source' For Taxation Purposes -- Part V: Value Added Taxation -- Part VI: Practical Examples -- Part VII: Other Taxing Issues Emanating From Ecommerce -- Part VIII: Conclusion And Opinion Advocated With Regard To The Etax Solution -- Appendix -- Appendix I - Jurisdictional Analysis -- Appendix II - Table 1 As Set Out In HMRC Electronically Supplied Services: A Guide To Interpretation Which Is Taken From Annex L Of The EU Vat On E-Commerce Directive (2002/38/EC) -- Appendix III - Table 2 As Set Out In HMRC Electronically Supplied Services: A Guide To Interpretation Which Is Taken From Annex L Of The EU Vat On E-Commerce Directive (2002/38/EC) -- Index.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Commercial law.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Computers.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Law and legislation.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Law
General subdivision Philosophy.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Law.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Public finance.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Tax laws.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Materials specified (bound volume or other part) Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Total Checkouts Total Renewals Full call number Barcode Date last seen Date last checked out Price effective from Koha item type Public note
    Dewey Decimal Classification HB     Reference NLS NLS Library Compactors 01/12/2017 Purchased 1 2 343.04 BAR 35148 21/04/2023 05/04/2023 01/12/2018 BOOKs D O R SECTION