MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01928cam a2200337Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250930115010.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
030909s2003 fr m a000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9264099905 |
| Terms of availability |
RM173.08 |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
200309231502 |
| Level of effort used to assign nonsubject heading access points |
haslini |
| Level of effort used to assign subject headings |
200309231459 |
| Level of effort used to assign classification |
haslini |
| Level of effort used to assign subject headings |
200309091334 |
| Level of effort used to assign classification |
norjismi |
| y |
09-09-2003 |
| z |
norjismi |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
OECD 3 T867 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
OECD 3 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
2002 reports related to the OECD Model Tax Convention |
| 246 17 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
2002 reports related to the Model Tax Convention |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Paris : |
| Name of publisher, distributor, etc. |
Organisation for Economic Co-operation and Development, |
| Date of publication, distribution, etc. |
2003 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
126 p. ; |
| Dimensions |
23 cm. |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Issues in international taxation ; |
| Volume/sequential designation |
no. 8 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| General subdivision |
Treaties |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Electronic commerce |
| General subdivision |
Taxation |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Organisation for Economic Co-operation and Development |
| 9 (RLIN) |
43115 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://www.sourceoecd.org">http://www.sourceoecd.org</a> |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b13256828 |
| b |
2020-10-15 |
| c |
2019-11-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
DOKUMEN |
| Suppress in OPAC |
No |
| Call number prefix |
OECD 3 T867 |
| 914 ## - VTLS Number |
|---|
| VTLS Number |
vtls000340137 |
| 991 ## - LOCAL NOTE (NAMA FAKULTI/INSTITUT/PUSAT) |
|---|
| a |
Bahagian Koleksi Dokumen |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Library |
PERPUSTAKAAN TUN SERI LANANG |
| Operator's initials, OID (RLIN) |
2003-09-09 |
| Cataloger's initials, CIN (RLIN) |
m |
| Material Type (Sierra) |
Printed Books |
| Language |
English |
| Country |
|
| -- |
0 |
| -- |
.b13256828 |
