MARC details
| 000 -LEADER |
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| fixed length control field |
03232cam a2200541 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
a39991560 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
SIRSI |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20260205121001.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
221128s2023 mnua 001 0 eng c |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER |
|---|
| National bibliography number |
GBC303522 |
| Source |
bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER |
|---|
| Record control number |
020861304 |
| Source |
Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781636590578 |
| Qualifying information |
paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1636590578 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1359610361 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UKMGB |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UKMGB |
| Modifying agency |
CGU |
| -- |
ILI |
| -- |
BOP |
| -- |
VGL |
| -- |
TLK |
| -- |
UNE |
| -- |
UPM |
| -- |
UtOrBLW |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
UPMM |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF6419.Z9 |
| Item number |
D64 2023 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF6419 |
| Item number |
.D64 2023 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.7305248 |
| Edition information |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Herzfeld, Mindy, |
| Relator term |
author. |
| Relationship |
http://id.loc.gov/vocabulary/relators/aut |
| Authority record control number or standard number |
http://id.loc.gov/authorities/names/no2018121797 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International taxation in a nutshell / |
| Statement of responsibility, etc. |
Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law. |
| 246 18 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
International taxation |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Thirteenth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Eagan, MN : |
| Name of producer, publisher, distributor, manufacturer |
West Academic Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2023] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
lviii, 644 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
19 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Nutshell series |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules for non-U.S. persons -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Introduction to the foreign tax credit -- Taxation of U.S. persons' foreign income earned in corporate form -- Limitations on the foreign tax credit and the indirect credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and an evolving global tax landscape -- Tax and trade and foreign policy. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| Geographic subdivision |
United States |
| General subdivision |
Foreign income. |
| Authority record control number or standard number |
http://id.loc.gov/authorities/subjects/sh85064789 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Investments, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| Authority record control number or standard number |
http://id.loc.gov/authorities/subjects/sh2008104832 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| Authority record control number or standard number |
http://id.loc.gov/authorities/subjects/sh2009121999 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Noncitizens |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| Authority record control number or standard number |
http://id.loc.gov/authorities/subjects/sh2007101004 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Noncitizens |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00805317 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00880057 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Foreign income. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00968739 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Investments, Foreign |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00978406 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
United States. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01204155 |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Study guides. |
| Source of term |
lcgft |
| Authority record control number or standard number |
http://id.loc.gov/authorities/genreForms/gf2014026182 |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Study guides. |
| Source of term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01423888 |
| 775 08 - OTHER EDITION ENTRY |
|---|
| Relationship information |
Revision of: |
| Main entry heading |
Herzfeld, Mindy. |
| Title |
International taxation in a nutshell. |
| Edition |
Twelfth edition. |
| Place, publisher, and date of publication |
St. Paul, MN : West Academic Publishing, [2020] |
| International Standard Book Number |
9781684673469 |
| Record control number |
(OCoLC)1120693091 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Nutshell series. |
| Authority record control number or standard number |
http://id.loc.gov/authorities/names/n42018574 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Suppress in OPAC |
No |