French connections (Record no. 72527)

MARC details
000 -LEADER
fixed length control field 01294cam a2200265 4500
001 - CONTROL NUMBER
control field ABS66651
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030423n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122062
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dussert, B.
245 ## - TITLE STATEMENT
Title French connections
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0311) 15 March 2003, 146-147(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the implications and likely success of the new tax regime being introduced in the French Finance Bill 2000, for French-listed real estate investment companies known as sociétés d'investissements immobiliers cotées (SIICs) .The main objective of this change is to reinforce the competitiveness of SIICs which have been disadvantaged up to now vis-à-vis tax-exempted foreign real estate investment companies, which can distribute higher dividends than SIICs. The success of the new legislation will be measured by the ability of SIICs to attract new capital and make them more attractive than their competitors.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL 2003
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX REGIME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FRANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REAL ESTATE INVESTMENT COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SOCIETES D'INVESTISSEMENTS IMMOBILIERES COTEES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Toxe, L.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Durand, J-M.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/04/2003   ABS66651 122062-1001 06/08/2019 1 06/08/2019 Journal article