Tax harmonization in the european community : (Record no. 34105)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01086naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0060715454837 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211172534.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100607s1995 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CNOSSEN, Sijbren |
| 9 (RLIN) | 40958 |
| 245 10 - TITLE STATEMENT | |
| Title | Tax harmonization in the european community : |
| Remainder of title | lessons for free trade areas and common markets |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York : |
| Name of publisher, distributor, etc. | Marcel Dekker, |
| Date of publication, distribution, etc. | 1995 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Economic cooperation in the context of free trade areas and common markets requires tax harmonization. On its way to a single internal market, the European Community (EC) has acquired substantial experience in the design of tax systems that leave member states as much tax sovereignty as is compatible with free trade and free competition. This experience indicates that tax harmonization and tax reform must go hand in hand. |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Journal of Public Administration - IJPA |
| Related parts | 18, 10, p. 1563-1593 |
| Place, publisher, and date of publication | New York : Marcel Dekker, 1995 |
| International Standard Serial Number | ISSN 01900692 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100607 |
| Operator's initials, OID (RLIN) | 1545^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100607 |
| Operator's initials, OID (RLIN) | 1701^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
