Taxing global digital commerce / (Record no. 3053363)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02076nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20230309152715.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230309b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041167095 |
| Qualifying information | hbk. |
| 040 ## - CATALOGING SOURCE | |
| Language of cataloging | eng |
| Transcribing agency | JGU |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cockfield, Arthur, |
| 9 (RLIN) | 1638105 |
| Relator term | author. |
| 245 ## - TITLE STATEMENT | |
| Title | Taxing global digital commerce / |
| Statement of responsibility, etc | Arthur Cockfield, Walter Hellerstein and Marie Lamensch. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | The Netherlands : |
| Name of publisher, distributor, etc | Kluwer Law International B.V., |
| Date of publication, distribution, etc | 2020. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | "Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics."-- |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Electronic commerce--Taxation--Law and legislation |
| 9 (RLIN) | 1639180 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation--Law and legislation |
| 9 (RLIN) | 119987 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hellerstein, Walter, |
| Relator term | author. |
| 9 (RLIN) | 9081 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lamensch, Marie, |
| Relator term | author. |
| 9 (RLIN) | 1237078 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Koha item type | Home library | Current library | Shelving location | Full call number | Barcode | Date last seen |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Not For Loan | Reference Books | OPJGU Sonepat- Campus | OPJGU Sonepat- Campus | Central Library | 336.278381142 CO-T | 148250 | 09/03/2023 |