L'Affaire Biso (Record no. 73511)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00994cam a2200253 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS67110 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 031001n2003 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u123789 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Urquhart, R. |
| 245 ## - TITLE STATEMENT | |
| Title | L'Affaire Biso |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Taxation |
| Volume/sequential designation | 151(3923) 4 September 2003, 620-621(2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Examines domestic taxes on French property ownership, in particular the liability of French residential property owners to French income tax. Considers the case of Mr and Mrs Biso, an Anglo-Italian family living in Monaco. Also examines the tax situation for a British subject buying French property, and their liability for tax. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 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 | INCOME TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RESIDENTIAL PROPERTY |
| 9 (RLIN) | 6266 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ANGLO-FRENCH DOUBLE TAX TREATY 1968 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BISO CASE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | DOUBLE TAXATION RELIEF (TAXES ON INCOME) (FRANCE) ORDER 1968 |
| 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 | Toussaint, P. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 01/10/2003 | ABS67110 | 123789-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |