National Tax Policy in Europe (Record no. 251595)
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000 -LEADER | |
---|---|
fixed length control field | 02923nam a22004575i 4500 |
001 - CONTROL NUMBER | |
control field | 978-3-540-70711-0 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | DE-He213 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20160614135737.0 |
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 | 100301s2007 gw | s |||| 0|eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9783540707110 |
-- | 978-3-540-70711-0 |
024 7# - OTHER STANDARD IDENTIFIER | |
Standard number or code | 10.1007/978-3-540-70711-0 |
Source of number or code | doi |
049 ## - LOCAL HOLDINGS (OCLC) | |
Holding library | Alfaisal Main Library |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HJ9-9940 |
072 #7 - SUBJECT CATEGORY CODE | |
Subject category code | KFFD |
Source | bicssc |
072 #7 - SUBJECT CATEGORY CODE | |
Subject category code | BUS051000 |
Source | bisacsh |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 336 |
Edition number | 23 |
245 10 - TITLE STATEMENT | |
Title | National Tax Policy in Europe |
Medium | [electronic resource] : |
Remainder of title | To Be or Not to Be? / |
Statement of responsibility, etc | edited by Krister Andersson, Eva Eberhartinger, Lars Oxelheim. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE STATEMENTS | |
Place of production, publication, distribution, manufacture | Berlin, Heidelberg : |
Name of producer, publisher, distributor, manufacturer | Springer Berlin Heidelberg, |
Date of production, publication, distribution, manufacture | 2007. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | XIII, 255 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 ## - | |
-- | text file |
-- | |
-- | rda |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | The Role of National Tax Policies in the European Union -- Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe -- Free Factor Mobility and Fiscal Competition: Can the National Welfare State Survive in a “United Europe”? -- Fiscal Competition and Activist Social Policy -- An Optional Common Consolidated Corporate Tax Base in the European Union -- The Influence of the European State Aid Rules on National Tax Policy -- The European Court of Justice and Direct Taxation: A Recent Change of Direction? -- Tax Treaty Policy -- National Tax Policy, the Directives and Hybrid Finance -- The Room for National Tax Policy in the Future Europe. |
520 ## - SUMMARY, ETC. | |
Summary, etc | The book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view. This comprehensive approach and the answers given will be of interest to scholars and policy makers alike and may guide the path for future tax developments in Europe. . |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Public finance. |
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Economics. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Public Economics. |
655 #7 - INDEX TERM--GENRE/FORM | |
Genre/form data or focus term | Electronic books. |
Source of term | local |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Andersson, Krister. |
Relator term | editor. |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Eberhartinger, Eva. |
Relator term | editor. |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Oxelheim, Lars. |
Relator term | editor. |
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 | |
Display text | Printed edition: |
International Standard Book Number | 9783540707097 |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="http://ezproxy.alfaisal.edu/login?url=http://dx.doi.org/10.1007/978-3-540-70711-0">http://ezproxy.alfaisal.edu/login?url=http://dx.doi.org/10.1007/978-3-540-70711-0</a> |
912 ## - | |
-- | ZDB-2-SBE |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Library of Congress Classification |
Koha item type | eBooks |
No items available.