International taxation in a nutshell / (Record no. 31245)

MARC details
000 -LEADER
fixed length control field 01781cam a2200313 a 4500
001 - CONTROL NUMBER
control field 0000046910
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171002022244.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090617s2009 mnu 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 031419424X
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780314194244
040 ## - CATALOGING SOURCE
Original cataloging agency CaOTU
Language of cataloging eng
Transcribing agency CaOTUL
Modifying agency Jwambua
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KF6419
-- KF6419.Z9
Item number .D64
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Doernberg, Richard L.
245 10 - TITLE STATEMENT
Title International taxation in a nutshell /
Statement of responsibility, etc. by Richard L. Doernberg.
246 14 - VARYING FORM OF TITLE
Title proper/short title International taxation
250 ## - EDITION STATEMENT
Edition statement 8th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. St. Paul, Minn. :
Name of publisher, distributor, etc. Thomson/West,
Date of publication, distribution, etc. 2009.
300 ## - PHYSICAL DESCRIPTION
Extent lix, 548 p. ;
Dimensions 19 cm.
490 1# - SERIES STATEMENT
Series statement West nutshell series
500 ## - GENERAL NOTE
General note Includes index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Overview of fundamental concepts. Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- U.S. activities of foreign taxpayers. Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Aliens
General subdivision Taxation
-- Law and legislation
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Corporations, Foreign
General subdivision Taxation
-- Law and legislation
Geographic subdivision United States.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax
Geographic subdivision United States
General subdivision Foreign income.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Investments, Foreign
General subdivision Taxation
-- Law and legislation
Geographic subdivision United States.
908 ## - PUT COMMAND PARAMETER (RLIN)
Put command parameter 111108
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type General Collection item
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Library of Congress Classification     Nairobi Campus Law School Open Shelves 09/28/2017 0.00   KF6419.Z9.D64 2009 BK86412 09/28/2017 09/28/2017 General Collection item