MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02685cam a2200361 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
20158183 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230822020021.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
Hardbound |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
171130s2018 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2017057548 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108421447 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Description conventions |
rda |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4475 |
| Item number |
.J64 2018 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.5 |
| Edition number |
23 |
| Item number |
JO-D |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jogarajan, Sunita |
| 9 (RLIN) |
63531 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Double taxation and the league of nations |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
UK |
| Name of publisher, distributor, etc |
Cambridge University Press |
| Date of publication, distribution, etc |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 341p. |
| Dimensions |
24 cm. |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Cambridge tax law series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (pages 325-331) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Background -- Personality, politics, and principles : the drafting of the 1925 resolutions on double taxation -- The ICC and development of the 1928 models -- Turning resolutions into treaties : the drafting of the first model convention on double taxation -- The "great powers" and the development of the 1928 models -- One beget three : the drafting of the 1928 model tax treaties on double income taxation -- Lessons from history : where to from here? |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation vs tax evasion; the preference for source-taxation vs residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations"-- |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
League of Nations. |
| 9 (RLIN) |
63532 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double taxation. |
| 9 (RLIN) |
2354 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Double taxation |
| Form subdivision |
Treaties. |
| 9 (RLIN) |
63533 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax evasion |
| General subdivision |
Law and legislation. |
| 9 (RLIN) |
63534 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation. |
| 9 (RLIN) |
7284 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| 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 |
