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International Company Taxation (Record no. 46777)

MARC details
000 -LEADER
fixed length control field 03805nam a22005897a 4500
001 - CONTROL NUMBER
control field sulb-eb0024685
003 - CONTROL NUMBER IDENTIFIER
control field BD-SySUS
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20160413122452.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr nn 008mamaa
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 130130s2013 gw | s |||| 0|eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783642363061
-- 978-3-642-36306-1
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-642-36306-1
Source of number or code doi
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5681.T3
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFFD1
Source bicssc
Subject category code BUS064000
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.153
Edition number 23
Classification number 336.2
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Schreiber, Ulrich.
Relator term author.
245 10 - TITLE STATEMENT
Title International Company Taxation
Medium [electronic resource] :
Remainder of title An Introduction to the Legal and Economic Principles /
Statement of responsibility, etc. by Ulrich Schreiber.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Berlin, Heidelberg :
Name of producer, publisher, distributor, manufacturer Springer Berlin Heidelberg :
-- Imprint: Springer,
Date of production, publication, distribution, manufacture, or copyright notice 2013.
300 ## - PHYSICAL DESCRIPTION
Extent XVII, 162 p.
Other physical details online resource.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
347 ## - DIGITAL FILE CHARACTERISTICS
File type text file
Encoding format PDF
Source rda
490 1# - SERIES STATEMENT
Series statement Springer Texts in Business and Economics,
International Standard Serial Number 2192-4333
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes.
520 ## - SUMMARY, ETC.
Summary, etc. The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: ·         Legal structures of international company taxation ·         International double taxation ·         Source-based and residence-based income taxation ·         International investment and profit shifting ·         International corporate tax planning ·         International tax planning and European law ·         Harmonization of corporate taxation in the European Union ·         International tax planning and tax accounting International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business.
Topical term or geographic name as entry element Tax accounting.
Topical term or geographic name as entry element Tax laws.
Topical term or geographic name as entry element Private international law.
Topical term or geographic name as entry element Conflict of laws.
Topical term or geographic name as entry element International law.
Topical term or geographic name as entry element Comparative law.
Topical term or geographic name as entry element Public finance.
Topical term or geographic name as entry element Trade.
Topical term or geographic name as entry element Business and Management.
Topical term or geographic name as entry element Business Taxation/Tax Law.
Topical term or geographic name as entry element International Economic Law, Trade Law.
Topical term or geographic name as entry element European Law.
Topical term or geographic name as entry element Financial Law/Fiscal Law.
Topical term or geographic name as entry element Private International Law, International & Foreign Law, Comparative Law.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element SpringerLink (Online service)
773 0# - HOST ITEM ENTRY
Title Springer eBooks
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Printed edition:
International Standard Book Number 9783642363054
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Springer Texts in Business and Economics,
International Standard Serial Number 2192-4333
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1007/978-3-642-36306-1">http://dx.doi.org/10.1007/978-3-642-36306-1</a>
912 ## -
-- ZDB-2-SBE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type

No items available.