Taxing profit in a global economy / (Record no. 8352)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02566nam a2200469 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9780191845826 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | StDuBDS |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240216142732.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m|||||o||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200910s2021 enka fob 001|0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780191845826 |
| Qualifying information | ebook |
| Terms of availability | No price |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | StDuBDS |
| Language of cataloging | eng |
| Transcribing agency | StDuBDS |
| Description conventions | rda |
| -- | pn |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HD2753.A3 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | ECO |
| Source | ukslc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KC |
| Source | thema |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.243 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Devereux, M. P., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Taxing profit in a global economy / |
| Statement of responsibility, etc. | Michael P. Devereux [and five others]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (400 pages) : |
| Other physical details | illustrations (colour). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 336 ## - CONTENT TYPE | |
| Content type term | still image |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Oxford scholarship online |
| 500 ## - GENERAL NOTE | |
| General note | This edition also issued in print: 2021. |
| 500 ## - GENERAL NOTE | |
| General note | "This is an open access publication, available online and distributed under the terms of a Creative Commons Attribution - Non Commercial - No Derivatives 4.0 International licence (CC BY-NC-ND 4.0)"--Home page. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Open access. |
| 520 8# - SUMMARY, ETC. | |
| Summary, etc. | The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Specialized. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource; title from home page (viewed on February 10, 2021). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | International business enterprises |
| General subdivision | Taxation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Taxation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economics. |
| Source of heading or term | ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economics. |
| Source of heading or term | thema |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version : |
| International Standard Book Number | 9780198808060 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Oxford scholarship online. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Oxford scholarship online |
| Uniform Resource Identifier | <a href="https://dx.doi.org/10.1093/oso/9780198808060.001.0001">https://dx.doi.org/10.1093/oso/9780198808060.001.0001</a> |
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