MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02700cam a2200421 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20221102220358.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
151029s2015 ne 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2015494104 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789087223335 |
| Qualifying information |
(print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9087223331 |
| Qualifying information |
(print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789087223342 |
| Qualifying information |
(ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
908722334X |
| Qualifying information |
(ebook) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b24528201 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)935494891 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
OCLCF |
| -- |
S3O |
| -- |
Z@L |
| -- |
OCLCO |
| -- |
CHVBK |
| -- |
OCLCO |
| -- |
OCLCQ |
| -- |
ATU |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4550 |
| Item number |
.I585 2015 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.9304 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
International tax structures in the BEPS era : |
| Remainder of title |
an analysis of anti-abuse measures / |
| Statement of responsibility, etc. |
editorial team: Madalina Cotrut (managing editor), Aleksandra Bal [and 4 others]. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
International tax structures in the base erosion and profit shifting era |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Amsterdam, The Netherlands : |
| Name of producer, publisher, distributor, manufacturer |
IBFD, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2015] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 324 pages ; |
| Dimensions |
23 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 |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
IBFD tax research series, |
| International Standard Serial Number |
2452-2104 ; |
| Volume/sequential designation |
v. 2 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Common strategies against tax avoidance : a global overview / L.G. Ogazón Juárez and R. Hamzaoui -- Permanent establishments in international tax structuring / R. Betten and M. Naoum -- Transfer pricing from the perspective of substance and transparency : is the OECD on the right track? / A.J. Bakker -- Anti-base-erosion measures for intra-group debt financing / R. Offermanns and B. Baldewsing -- Hybrid instruments in the post-BEPS era / S.B. Law and M. Kinds -- Past, present and future of tax structuring using hybrid entity mismatches / O. Popa -- Business restructurings : the toolkit for tackling abusive international tax structures / M. Cotrut and L. Ambagtsheer-Pakarinen -- Intellectual property structuring in the context of the OECD BEPS action plan / R. Vlasceanu -- Taxation of the digital economy / A. Bal and C. Gutiérrez -- International tax structuring for holding activities / A. Perdelwitz. |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Organisation for Economic Co-operation and Development. |
| Subordinate unit |
Secretary-General. |
| Title of a work |
Action plan on base erosion and profit shifting. |
| 9 (RLIN) |
896673 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 9 (RLIN) |
371882 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Transfer pricing |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| 9 (RLIN) |
680509 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cotrut, Madalina, |
| Relator term |
editor. |
| 9 (RLIN) |
896674 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Tax research series ; |
| Volume/sequential designation |
2. |
| 9 (RLIN) |
896675 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b24528201 |
| b |
19-04-21 |
| c |
28-11-17 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.9304 INT |
| g |
1 |
| i |
A567297B |
| j |
0 |
| l |
cmain |
| o |
- |
| p |
$110.00 |
| q |
- |
| r |
- |
| s |
- |
| t |
0 |
| u |
1 |
| v |
0 |
| w |
0 |
| x |
1 |
| y |
.i1358621x |
| z |
13-12-17 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
b |
| -- |
c |
| Operator's initials, OID (RLIN) |
14-12-17 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
ne |
| -- |
0 |
