MARC details
| 000 -LEADER |
| fixed length control field |
00972cam a2200181 4500 |
| 001 - CONTROL NUMBER |
| control field |
L137379 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
070403s2007 xxk f 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
| System control number |
(Sirsi) u137379 |
| 041 0# - LANGUAGE CODE |
| Language code of text/sound track or separate title |
eng |
| 245 00 - TITLE STATEMENT |
| Title |
Survey |
| Remainder of title |
tax and legal |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Date of publication, distribution, etc. |
2007 |
| 490 #0 - SERIES STATEMENT |
| Series statement |
EuroProperty |
| Volume/sequential designation |
2 April 2007, 27-32(6) |
| 520 ## - SUMMARY, ETC. |
| Summary, etc. |
Discusses competition within European countries in reducing taxes and red tape, Germany?s subsidiary tax rules, new legislation in France which will negate the tax advantages of registering property companies abroad, and a new statute that lessens the administration burdens that plague developers in Russia. Reports that lower capital gains, corporate and transfer tax brings Spain into line with the rest of Europe, and that new VAT laws and the arrival of REITs will disrupt the Italian market. |
| 590 ## - LOCAL NOTE (RLIN) |
| Local note |
KA |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
| Geographic name |
England and Wales |
| Chronological subdivision |
1543- |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
| Topical term or geographic name as entry element |
MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Suppress in OPAC |
0 |