MARC details
| 000 -LEADER |
| fixed length control field |
02070cam a22003134a 4500 |
| 001 - CONTROL NUMBER |
| control field |
15942351 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20210525161027.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
091013s2009 ne b a 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
| LC control number |
2009499170 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9789041128324 (cloth : alk. paper) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9041128328 (cloth : alk. paper) |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| 043 ## - GEOGRAPHIC AREA CODE |
| Geographic area code |
e------ |
| -- |
n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
KJE7285 |
| Item number |
.B74 2009 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
| Personal name |
Brederode, R. F. W. van |
| Fuller form of name |
(Robert F. W. van), |
| Dates associated with a name |
1954- |
| 245 10 - TITLE STATEMENT |
| Title |
Systems of general sales taxation : |
| Remainder of title |
theory, policy and practice / |
| Statement of responsibility, etc. |
Robert F. van Brederode. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Place of publication, distribution, etc. |
Austin [Tex.] : |
| Name of publisher, distributor, etc. |
Wolters Kluwer Law & Business ; |
| Place of publication, distribution, etc. |
Alphen aan den Rijn, The Netherlands : |
| Name of publisher, distributor, etc. |
Kluwer Law International ; |
| Place of publication, distribution, etc. |
Frederick, MD : |
| -- |
Sold and distributed in North, Central and South America by Aspen Publishers, |
| Date of publication, distribution, etc. |
c2009. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
xxviii, 365 p. : |
| Other physical details |
ill. ; |
| Dimensions |
25 cm. |
| 490 0# - SERIES STATEMENT |
| Series statement |
Series on international taxation ; |
| Volume/sequential designation |
vol. 33 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc. note |
Includes bibliographical references (p. [341]-358) and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
TABLE OF CONTENTS:<br/>Preface and Acknowledgments . <br/>List of Tables and Figures List of Abbreviations. <br/>List of Cases.<br/>Chapter 1. General Introduction.<br/>Chapter 2. Short Overview of the History of General Sales Taxation.<br/>Chapter 3. Systems of Sales Taxation: General Overview.<br/>Chapter 4. Characterization of Consumption Taxes.<br/>Chapter 5. Gross Receipt Taxes.<br/>Chapter 6. Retail Sales Taxes.<br/>Chapter 7. Subtraction VAT.<br/>Chapter 8. Credit Invoice Method VAT.<br/>Chapter 9. Cross-Border Transactions.<br/>Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets.<br/>Chapter 11. Revenue Allocation within Federal and Common Markets.<br/>Chapter 12. Tax Policy Lessons.<br/>Bibliography. <br/>Index. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Value-added tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Sales tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Sales tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
| a |
7 |
| b |
cbc |
| c |
origres |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
BOOKs |