MARC Record from marc_columbia

LEADER: 03784cam a2200625 i 4500
001 15876595
005 20220403003927.0
006 m o d
007 cr cnu|||unuuu
008 220111t20211991enk ob 000 0 eng d
035 $a(OCoLC)on1291628299
035 $a(NNC)15876595
040 $aTYFRS$beng$erda$epn$cTYFRS$dUKMGB$dTYFRS$dYDX$dOCLCO$dOCLCF$dOCLCO$dOCLCQ
015 $aGBC1H4668$2bnb
016 7 $a020364407$2Uk
019 $a1295103472$a1295147119
020 $a9781315075631$q(electronic book)
020 $a1315075636$q(electronic book)
020 $a9781134309986$q(electronic book)
020 $a1134309988$q(electronic book)
020 $a9781134310128$q(electronic book$qMobipocket)
020 $a1134310129$q(electronic book$qMobipocket)
020 $a9781134310050$q(electronic book$qEPUB)
020 $a1134310056$q(electronic book$qEPUB)
020 $z9782883160033$q(hardcover)
024 7 $a10.4324/9781315075631$2doi
035 $a(OCoLC)1291628299$z(OCoLC)1295103472$z(OCoLC)1295147119
037 $a9781315075631$bTaylor & Francis
050 4 $aK4475$b.P45 2021
050 4 $aK4460.4
082 04 $a343.05/26$223
082 04 $a341.751$223
049 $aZCUA
100 1 $aPhillips, John S.,$eauthor.
245 10 $aTax treaty networks 1991 :$ba reference and guide to the provisions of tax treaties /$cJohn S. Phillips.
264 1 $aAbingdon, Oxon ;$aNew York, NY :$bRoutledge,$c2021.
264 4 $c©1991
300 $a1 online resource (xlii, 882 pages)
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
504 $aIncludes bibliographical references.
505 0 $aIntroduction, List of Current Treaties 1 Article Scope of the Convention Article 2 Taxes Covered Article 3 General Definitions Article 4 Resident Article 5 Permanent Establishment Article 6 Income from Immovable Property Article 7 Business Profits Article 8 Shipping, Inland Waterways Transport and Air Transport Article 9 Associated Enterprises Article 10 Dividends Article 11 Interest Article 12 Royalties Article 13 Capital Gains Article 14 Independent Personal Services Article15 Dependent Personal Services Article 16 Directors' Fees Article 17 Artistes and Athletes Article 18 Pensions Article 19 Government Service Article 20 Students Article 21 Other Income Article 22 Capita Article 23 Methods for Elimination of Double Taxation Article 24 Special Provisions Article25 Mutual Agreement Procedure Article 26 Exchange of Information Article 27 Diplomatic Agents and Consular Officers Article 28 Territorial Extension Article 29 Final Provisions Article 30 Termination
520 $aFirst Published in 1991. The second edition of this book, using the formula adopted by its predecessor, sets out to do three things: first, it is a handy guide to the provisions of 58 tax treaties between 12 major trading nations; second, by comparing other treaties made by the countries concerned it helps to interpret the meaning of particular provisions; third, it may give the same help for treaties outside our list where, as often happens, the same or similar wording is used.
545 0 $aJohn Phillips
588 0 $aOnline resource; title from digital title page (viewed on February 19, 2022).
650 0 $aDouble taxation$vTreaties.
650 0 $aTaxation$xLaw and legislation.
650 6 $aDouble imposition$vConventions.
650 7 $aDouble taxation.$2fast$0(OCoLC)fst00897116
650 7 $aTaxation$xLaw and legislation.$2fast$0(OCoLC)fst01143921
655 4 $aElectronic books.
655 7 $aTreaties.$2fast$0(OCoLC)fst01423868
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15876595$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS