E-VAT (Record no. 65702)

MARC details
000 -LEADER
fixed length control field 00877cam a2200217 4500
001 - CONTROL NUMBER
control field ABS63361
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110169
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Jenkins, P
245 ## - TITLE STATEMENT
Title E-VAT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 146(3786) 7 December 2000, 268-272(4)
520 ## - SUMMARY, ETC.
Summary, etc. Not only has e-commerce changed the face of business but it has changed the way businesses are valued and has created uncertainty about taxation. Asks whether VAT can be applied to e-commerce in the European Union, comparing the situation with that in the USA, where the debate is about whether to tax the internet and the new business it generates while in the EU it is about how to tax.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element E-COMMERCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN UNION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNITED STATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERNET
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 05/01/2001   ABS63361 110169-1001 06/08/2019 1 06/08/2019 Journal article