National Tax Policy in Europe (Record no. 251595)

MARC details
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
-- PDF
-- 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.

Copyright © 2020 Alfaisal University Library. All Rights Reserved.
Tel: +966 11 2158948 Fax: +966 11 2157910 Email:
librarian@alfaisal.edu