International taxation of permanent establishments/ (Record no. 174440)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00405nam a2200133Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780521516327 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | CUS |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05268 |
| Item number | KOB/I |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kobersky,Michael |
| 245 #0 - TITLE STATEMENT | |
| Title | International taxation of permanent establishments/ |
| Sub title | principles and policy |
| Statement of responsibility, etc. | Michael Kobersky |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Cambridge: |
| Name of publisher, distributor, etc. | Cambridge univrsity press, |
| Date of publication, distribution, etc. | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 459 p. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover; Title; Copyright; Contents; Abbreviations; 1 Introduction; 2 International taxation: policy and law; 3 Some shortcomings of the tax treaty system; 4 History of tax treaties and the permanent establishment concept; 5 The role of the OECD Model Tax Treaty and Commentary; 6 Defining the personality of permanent establishments under former Article 7 and the pre-2008 Commentary and the 2008 Commentary; 7 Intra-bank loans under the pre-2008 Commentary and 1984 Report; 8 Intra-bank interest under the 2008 Report. |
| 650 ## - SUBJECT | |
| Keyword | International taxation. |
| 650 ## - SUBJECT | |
| Keyword | law. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | General Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Accession number | Date last seen | Date last checked out | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Central Library, Sikkim University | Central Library, Sikkim University | General Book Section | 29/08/2016 | 343.05268 KOB/I | P29423 | 18/03/2019 | 18/03/2019 | General Books |