MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03515nam a22003737a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
20741595 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231007020018.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
Hardbound |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
181113s2018 ne d 000 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2018298951 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789041191014 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)on1041144375 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AZL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
AZL |
| Modifying agency |
YDX |
| -- |
OCLCF |
| -- |
NLBFD |
| -- |
OCLCQ |
| -- |
BOP |
| -- |
RCJ |
| -- |
OCLCA |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
336.278 |
| Edition number |
23 |
| Item number |
AB-I |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Abrahamson, John |
| 9 (RLIN) |
848136 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International taxation of energy production and distribution |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Netherland |
| Name of publisher, distributor, etc |
Wolter Kluwer |
| Date of publication, distribution, etc |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xix, 513 pages : |
| Other physical details |
charts ; |
| Dimensions |
25 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Series on international taxation |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Title |
Introduction -- |
| -- |
Overview of international taxation and OECD BEPS measures -- |
| -- |
Tax treaty provisions -- |
| -- |
Examples of country fiscal systems -- |
| -- |
Upstream oil and gas taxation: exploration and production -- |
| -- |
Tankers and bulk carriers -- |
| -- |
Pipelines -- |
| -- |
Downstream taxation: refineries and processing plants -- |
| -- |
Coal exploration and production -- |
| -- |
Power stations and electricity networks -- |
| -- |
Renewable energy: supply, funding, and taxation incentives -- |
| -- |
Carbon taxes and emissions trading schemes -- |
| -- |
Contractor services and permanent establishments (PEs) -- |
| -- |
Value added tax -- |
| -- |
Customs duties and tariffs -- |
| -- |
Holding companies, dividends, and profit distributions -- |
| -- |
Interest deductions in subsidaries and thin capitalisation -- |
| -- |
Interest flows and hybrid arrangements -- |
| -- |
Capital gains, group restructures, and private equity -- |
| -- |
Group procurement companies -- |
| -- |
Group marketing companies -- |
| -- |
Group R & D and intangible property companies -- |
| -- |
Group treasury and in-house banking companies -- |
| -- |
Group service companies -- |
| -- |
Group insurance companies -- |
| -- |
Mergers and acquisitions -- |
| -- |
Asset leasing -- |
| -- |
Tax havens and controlled foreign corporations rules -- |
| -- |
Introduction to transfer pricing -- |
| -- |
Transfer pricing issues for energy production and distribution -- |
| -- |
Intangibles and transfer pricing -- |
| -- |
Intra-group services, cost contribution arrangements, and transfer pricing -- |
| -- |
Loan financing, interest payments, and transfer pricing -- |
| -- |
OECD BEPS and the changing tax environment -- |
| -- |
Design of energy fiscal systems -- |
| -- |
General conclusions. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Energy is a major global industry with rapid ongoing changes in areas such as carbon taxes, emissions trading regimes, and the development of renewable energy. The cross-border nature of the industry calls for the thorough, expert, and up-to-date analysis provide in this timely and practical book. Taking a down-to-earth, problem-solving approach to policy and practice in the field worldwide, the author focuses on the international tax framework, and the tax regimes in leading energy producing and consuming countries." Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy tax |
| General subdivision |
Law and legislation. |
| 9 (RLIN) |
848137 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy policy |
| General subdivision |
International cooperation. |
| 9 (RLIN) |
388822 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy industries |
| General subdivision |
International cooperation. |
| 9 (RLIN) |
848138 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy industries |
| General subdivision |
International cooperation. |
| Source of heading or term |
fast |
| 9 (RLIN) |
848138 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy policy |
| General subdivision |
International cooperation. |
| Source of heading or term |
fast |
| 9 (RLIN) |
388822 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Energy tax |
| General subdivision |
Law and legislation. |
| Source of heading or term |
fast |
| 9 (RLIN) |
848137 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
International business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| Source of heading or term |
fast |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Print |
| Koha issues (borrowed), all copies |
1 |
