MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02638cam a2200409 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20211105033628.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
160613t20182018nz 000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781988504995 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1988504996 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(ATU)b25923791 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1035522820 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
NZ1 |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
NZ1 |
| Modifying agency |
UV0 |
| -- |
OCLCA |
| -- |
UV1 |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
nznb |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
u-nz--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KUQ2866 |
| Item number |
.E55 2018 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.9304 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliffe, Craig, |
| Dates associated with a name |
1961- |
| Relator term |
author. |
| 9 (RLIN) |
457973 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International and cross-border taxation in New Zealand / |
| Statement of responsibility, etc. |
author Craig Elliffe. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Wellington : |
| Name of producer, publisher, distributor, manufacturer |
Thomson Reuters, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2018] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2018 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 948 pages ; |
| Dimensions |
24 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
|
| Miscellaneous information |
1. |
| Title |
Introduction -- |
| Miscellaneous information |
2. |
| Title |
Residence-based taxation -- |
| Miscellaneous information |
3. |
| Title |
The extension to residence-based taxation -- |
| Miscellaneous information |
4. |
| Title |
Source-based taxation: What are the rules and principles? -- |
| Miscellaneous information |
5. |
| Title |
Taxing source-based income -- |
| Miscellaneous information |
6. |
| Title |
Double tax agreements -- |
| Miscellaneous information |
7. |
| Title |
Allocating profits. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business enterprises, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
New Zealand |
| 9 (RLIN) |
808675 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Investments, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
New Zealand |
| 9 (RLIN) |
808314 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| Geographic subdivision |
New Zealand |
| 9 (RLIN) |
582177 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b25923791 |
| b |
19-04-21 |
| c |
12-09-18 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
(3)b |
| -- |
(3)c |
| Operator's initials, OID (RLIN) |
12-09-18 |
| Cataloger's initials, CIN (RLIN) |
m |
| First date, FD (RLIN) |
a |
| -- |
eng |
| -- |
nz |
| -- |
0 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| a |
343.9304 ELL |
| g |
1 |
| i |
A540034B |
| j |
0 |
| l |
cmain |
| o |
- |
| p |
$218.50 |
| q |
- |
| r |
- |
| s |
- |
| t |
0 |
| u |
6 |
| v |
11 |
| w |
3 |
| x |
3 |
| y |
.i13615336 |
| z |
27-09-18 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Book |
