MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02419nam a22003137a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
21113064 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240323020030.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
Hardbound |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190801s2019 ne a b 000 0 eng c |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2019297208 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789403506401 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AZL |
| Language of cataloging |
eng |
| Transcribing agency |
AZL |
| Description conventions |
rda |
| Modifying agency |
YDX |
| -- |
ERASA |
| -- |
UTV |
| -- |
COO |
| -- |
OCLCF |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| Classification number |
343.4 |
| Item number |
ES-J |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Escribano, Eva |
| 9 (RLIN) |
848140 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Jurisdiction to tax corporate income pursuant to the presumptive benefit principle |
| Remainder of title |
a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Netherlands |
| Name of publisher, distributor, etc |
Wolters Kluwer |
| Date of publication, distribution, etc |
2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxvii, 299 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
25 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Series on international taxation |
| Volume number/sequential designation |
Volume 70 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Originally presented as the author's thesis (doctoral)--Universidad Carlos III de Madrid, 2018. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes other bibliographical references (pages 277-290). |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The Profit Shifting Phenomenon Unrevealed and the Presumptive Benefit Principle as an Equitable Tax Policy Guideline to Counteract It -- Three Fundamental Paradigms Underlying Corporate Income Taxation Are Inconsistent with the Presumptive Benefit Principle and Tend to Inherently Trigger Profit Shifting Risks -- Proposals for a CIT Reform in the Light of the Presumptive Benefit Principle. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc |
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle' intends to demonstrate that the profit shifting phenomenon (e.g., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested "presumptive benefit principle" so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 9 (RLIN) |
323424 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
pccadap |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Print |
| Koha issues (borrowed), all copies |
1 |
