| Tag |
First Indicator |
Second Indicator |
Subfields |
| LEADER |
00000cam a2200000 a 4500 |
| 001 |
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| 005 |
20151031175702.0 |
| 008 |
040511s2004 ne b 001 0 eng |
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|a 2004050700
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| 020 |
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|a 9041122907 (acid-free paper)
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|a (OCoLC)ocm55229063
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0 |
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|a 343.05/2
|2 22
|
| 100 |
1 |
|
|a Ault, Hugh J.
|
| 245 |
1 |
0 |
|a Comparative income taxation :
|b a structural analysis /
|c principal authors, Hugh J. Ault, Brian J. Arnold ; contributing authors, Guy Gest [and others].
|
| 250 |
|
|
|a 2nd ed.
|
| 264 |
|
1 |
|a The Hague :
|b Kluwer Law International ;
|c [2004]
|
| 264 |
|
2 |
|a Frederick, MD :
|b Sold and distributed in North, Central, and South America by Aspen Publishers,
|
| 264 |
|
4 |
|c ©2004
|
| 300 |
|
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|a xxiii, 477 pages ;
|c 25 cm.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
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|a unmediated
|b n
|2 rdamedia
|
| 338 |
|
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|a volume
|b nc
|2 rdacarrier
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| 504 |
|
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|a Includes bibliographical references (pages 439-471) and index.
|
| 505 |
0 |
|
|a pt. I. General description. Australia ; Canada ; France ; Germany ; Japan ; The Netherlands ; Sweden ; The United Kingdom ; The United States of America ; The European Union -- pt. II. Basic income taxation. Subpart(s). A. Global versus schedular design of income tax ; B. Inclusion in the tax base ; C. Deductions ; D. Accounting ; E. Attribution of Income -- pt. III. Taxation of business organizations. Subpart(s). A. Corporate-shareholder taxation ; B. Partnership taxation -- pt. IV. International taxation. Subpart(s). A. Residence taxation ; B. Source taxation ; C. Additional international topics.
|
| 650 |
|
0 |
|a Income tax
|x Law and legislation.
|
| 650 |
|
0 |
|a Income tax.
|
| 700 |
1 |
|
|a Arnold, Brian J.
|
| 938 |
|
|
|a Otto Harrassowitz
|b HARR
|n har045027482
|c 165.00 EUR
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| 994 |
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|a C0
|b TXA
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| 948 |
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|a cataloged
|b h
|c 2005/3/22
|d c
|e bwalker
|f 7:24:32 am
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|a MARS
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|p ric
|a Texas A&M University
|b Rellis Campus
|c Joint Library Facility
|s JLF
|d Remote Storage
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|e K4505 .A935 2004
|h Library of Congress classification
|i unmediated -- volume
|m A14832288102
|
| 998 |
f |
f |
|a K4505 .A935 2004
|t 0
|l Remote Storage
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