MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02659cam a22003978i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
21743166 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230307120330.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200930s2021 enk ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2020043495 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108750691 |
| Qualifying information |
(epub) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Description conventions |
rda |
| Modifying agency |
DLC |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e------ |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elliffe, Craig, |
| Dates associated with a name |
1961- |
| Relator term |
author. |
| 9 (RLIN) |
1639124 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Taxing the digital economy : |
| Remainder of title |
theory, policy and practice / |
| Statement of responsibility, etc |
Craig Elliffe, University of Auckland Faculty of Law. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York: |
| Name of publisher, distributor, etc |
Cambridge University Press, |
| Date of publication, distribution, etc |
2021 |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
<a href="Cambridge tax law series">Cambridge tax law series</a> |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| Geographic subdivision |
European Union countries |
| General subdivision |
Data processing. |
| 9 (RLIN) |
1639125 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Electronic commerce |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 9 (RLIN) |
1639126 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 9 (RLIN) |
25914 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Information technology |
| General subdivision |
Economic aspects |
| Geographic subdivision |
European Union countries. |
| 9 (RLIN) |
1639127 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.cambridge.org/core/books/taxing-the-digital-economy/ECCEDF3338921D06A823826407827EF0">https://www.cambridge.org/core/books/taxing-the-digital-economy/ECCEDF3338921D06A823826407827EF0</a> |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
2102 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Print version : |
| Main entry heading |
Elliffe, Craig, 1961- |
| Title |
Taxing the digital economy |
| Place, publisher, and date of publication |
Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2021. |
| International Standard Book Number |
9781108485241 |
| Record control number |
(DLC) 2020043494 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
rip |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
