Library Catalogue
Combating fiscal fraud and empowering regulators : (Record no. 210414)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03024cam a22003615i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 21710032 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210915171303.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200908s2021 nyu 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2020945723 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780198854722 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780192597045 |
| Qualifying information | (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780191888922 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780192597038 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 245 00 - TITLE STATEMENT | |
| Title | Combating fiscal fraud and empowering regulators : |
| Remainder of title | bringing tax money back into the coffers / |
| Statement of responsibility, etc. | Brigitte Unger, Lucia Rossel, Joras Ferwerda. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | New product. |
| 263 ## - PROJECTED PUBLICATION DATE | |
| Projected publication date | 1111 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | pages cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners are reported to authorities in the account holder's country of residence; the OECD's Base Erosion and Profit Shifting initiative and Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-twenty digit identification code for all individual, corporate or government entities conducting financial transactions; and the Fourth and Fifth Anti-Money Laundering Directives, that criminalize tax crimes and prescribe that the Ultimate Beneficial Owner of a company is registered. Working from accounting, economic, political science, and legal perspectives, the analysis in this book provides an assessment of the reforms and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed by emerging tax loopholes provided by new business models and in the form of freeports and golden passports. Our central message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international tax system"-- |
| Assigning source | Provided by publisher. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Unger, Brigitte, |
| Relator term | editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rossel, Lucia, |
| Relator term | editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ferwerda, Joras, |
| Relator term | editor. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://oxford.universitypressscholarship.com/view/10.1093/oso/9780198854722.001.0001/oso-9780198854722?rskey=7gbHdr&result=8">https://oxford.universitypressscholarship.com/view/10.1093/oso/9780198854722.001.0001/oso-9780198854722?rskey=7gbHdr&result=8</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 0 |
| b | ibc |
| c | orignew |
| d | 2 |
| e | epcn |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Open Access Books - Publishers |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type | Barcode |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | NLS | NLS | 15/09/2021 | 15/09/2021 | 15/09/2021 | Open Access Books - Publishers | |||||||
| Dewey Decimal Classification | NLS | NLS | 13/11/2024 | 13/11/2024 | 13/11/2024 | Open Access Books - Publishers | OABP298 |