Tax and legal (Record no. 80063)

MARC details
000 -LEADER
fixed length control field 00961cab a22001935a 4500
001 - CONTROL NUMBER
control field L143102
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080214e20080407xxkad f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143102
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element EuroProperty
9 (RLIN) 1216
245 00 - TITLE STATEMENT
Title Tax and legal
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 #0 - SERIES STATEMENT
Series statement EuroProperty
Volume/sequential designation 7 April 2008, 29-35(7)
520 ## - SUMMARY, ETC.
Summary, etc. Surveys the current business tax regime in Europe and changes in business tax laws. Finds that the approach to taxes by a number of Governments is changing in unforeseen ways. In Germany, new rules have lowered corporate tax, but limit interest deductions to less than 30% of earnings. In France, new laws introduced by the previous administration impose a 60% cap on single entity ownership of a SIIC (real estate investment trust). Table shows central and eastern Europe corporate tax rates.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name Europe
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY MARKET
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 08/04/2008   L143102 143102-1001 06/08/2019 1 06/08/2019 Journal article