Fixing U.S. international taxation / (Record no. 6899)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02012nam a2200361 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EDZ0000210072 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | StDuBDS |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240216142723.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m||||||||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140115s2014 nyu fo| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780199359776 (ebook) : |
| Terms of availability | No price |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | StDuBDS |
| Transcribing agency | StDuBDS |
| Description conventions | rda |
| -- | pn |
| 050 #0 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF6499.I57 |
| Item number | S53 2014 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.73068 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Shaviro, Daniel N., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Fixing U.S. international taxation / |
| Statement of responsibility, etc. | Daniel N. Shaviro. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of US companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In this book, Shaviro explains why neither of these solutions addresses the fundamental problem at hand. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource; title from home page (viewed on February 28, 2014). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | International business enterprises |
| 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 | Corporations, American |
| General subdivision | Taxation |
| -- | Law and legislation |
| Geographic subdivision | United States. |
| 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double taxation |
| Geographic subdivision | United States. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version |
| International Standard Book Number | 9780199359752 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Oxford scholarship online |
| Uniform Resource Identifier | <a href="http://dx.doi.org/10.1093/acprof:oso/9780199359752.001.0001">http://dx.doi.org/10.1093/acprof:oso/9780199359752.001.0001</a> |
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