MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02277nam a2200361 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
on1432128268 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240509130547.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240429s2024 nz b 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781988591018 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1988591015 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1432128268 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UZ0 |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UZ0 |
| Modifying agency |
Z5A |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
u-nz--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KUQ2866 |
| Item number |
.E55 2024 |
| 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 |
3rd 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 |
[2024] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2024 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 980 pages ; |
| Dimensions |
24 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 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Residence-based taxation -- The extension to residence-based taxation -- Source-based taxation: What are the rules and principles? -- Taxing source-based income -- Double tax agreements -- 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.The book is designed to provide readers with an understanding of the legal principles and concepts that underpin international tax law and cross-border transactions and practical guidance to assist them to navigate their way through this complex topic [...] International and Cross-Border Taxation in New Zealand is an invaluable resource for lawyers and accountants, as well as an excellent guide for law students studying this area. It provides guidance to practitioners on many of the difficult problems they encounter. Taxpayers, their advisors, and tax administrators need to understand these types of issues."--Publisher. |
| 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 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| h (OCLC) |
NO HOLDINGS IN Z5A - 1 OTHER HOLDINGS |
