| 000 -LEADER |
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| fixed length control field |
02530nam a22004455i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20140310145533.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
100721s2010 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783642122170 |
|
978-3-642-12217-0 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K7000-7720.22 |
|
|---|
| Classification number |
K7073-7078 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
340.9 |
| Edition number |
23 |
|
|---|
| Classification number |
340.2 |
| Edition number |
23 |
| 264 #1 - |
|---|
| -- |
Berlin, Heidelberg : |
| -- |
Springer Berlin Heidelberg : |
| -- |
Imprint: Springer, |
| -- |
2010. |
| 912 ## - |
|---|
| -- |
ZDB-2-SHU |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Endres, Dieter. |
| Relator term |
editor. |
| 245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Company Taxation in the Asia-Pacific Region, India, and Russia |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc |
edited by Dieter Endres, Clemens Fuest, Christoph Spengel. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XX, 100p. 56 illus., 28 illus. in color. |
| Other physical details |
online resource. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Motivation for and Structure of the Study -- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia -- The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region -- Tax Incentives in the Asia-Pacific Region -- Tax Planning Strategies -- Corporate Taxation and Foreign Direct Investment Flows. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Law. |
|
|---|
| Topical term or geographic name as entry element |
Law. |
|
|---|
| Topical term or geographic name as entry element |
Private International Law, International & Foreign Law, Comparative Law. |
|
|---|
| Topical term or geographic name as entry element |
Business Taxation/Tax Law. |
|
|---|
| Topical term or geographic name as entry element |
International Economic Law, Trade Law. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fuest, Clemens. |
| Relator term |
editor. |
|
|---|
| Personal name |
Spengel, Christoph. |
| Relator term |
editor. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Printed edition: |
| International Standard Book Number |
9783642122163 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-642-12217-0 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
E-Book |
