Source versus residence : (Record no. 9386)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02108nam a2200229 a 4500 |
| 005 - DATE & TIME | |
| control field | 20220402113104.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 141201s2008 xx 000 0 und d |
| 020 ## - ISBN | |
| International Standard Book Number | 9789041127631 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | NLUO |
| 041 ## - LANGUAGE | |
| Language | English |
| 082 ## - DDC NUMBER | |
| Classification number | 343.0526 |
| Book Number | LAN/SOU |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lang, Michael (Ed.) |
| 245 ## - TITLE STATEMENT | |
| Title | Source versus residence : |
| Sub Title | Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives |
| Statement of responsibility, etc. | edited by Michael Lang ... [et al.]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Netherlands : |
| Name of publisher, distributor, etc | Kluwer Law Int., |
| Date of publication, distribution, etc | 2008. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | 361 p. |
| 440 ## - SERIES STATEMENT | |
| Series Title | (Eucotax series on European taxation ; |
| Number | v 20) |
| 500 ## - GENERAL NOTE | |
| General note | Table of contents:<br/>Chapter 1. Income from immovable property (Article 6 OECD Model Convention) <br/>Chapter 2. Business profits (Article 7 OECD Model Convention) <br/>Chapter 3. Shipping, inland waterways transport and air transport (Article 8 OECD Model Convention)<br/>Chapter 4. Notes on Guglielmo Maisto's paper on Article 8 OECD Model Convention<br/>Chapter 5. Dividends (Article 10 OECD Model Convention)<br/>Chapter 6. Discussion of Stef van Weeghel's paper on Article 10 OECD Model Convention<br/>Chapter 7. Interest (Article 11 OECD Model Convention)<br/>Chapter 8. Royalties (Article 13 OECD Model Convention)<br/>Chapter 9. Capital gains (Article 13 OECD Model Convention) <br/>Chapter 10. Discussion of Stefano Simontacchi's paper on Article 13 OECD Model Convention<br/>Chapter 11. Imcome from employment (Article 15 OECD Model Convention)<br/>Chapter 12. Directors' fees (Article 16 OECD Model Convention)<br/>Chapter 13. Artistes and sportsmen (Article 17 OECD Model Convention)<br/>Chapter 14. Discussion of Daniel Sandler's paper on Article 17 OECD Model Convention<br/>Chapter 15. Pensions (Article 18 OECD Model Convention)<br/>Chapter 16. Government service (Article 19 OECD Model Convention)<br/>Chapter 17. Students (Article 20 OECD Model Convention)<br/>Chapter 18. Other income (Article 21 OECD Model Convention)<br/>Chapter 19. Discussion of Alexander Rust's paper on Article 21 OECD Model Convention<br/>Index. |
| 650 ## - SUBJECT | |
| Subject | Tax Law. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Added Entry Personal Name | Strainger, Claus (Ed.) |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Book |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Koha collection | Location (home branch) | Sublocation or collection (holding branch) | Date acquired | Koha issues (times borrowed) | Koha full call number | Barcode (Accession No.) | Koha date last seen | Koha date last borrowed | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Reference | NLUO | NLUO | 01/12/2014 | 1 | 343.0526 LAN/SOU | 9348 | 21/11/2023 | 30/06/2023 | 01/12/2014 | Reference |