MARC details
| 000 -LÍDER |
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| fixed length control field |
02581nam a22004095i 4500 |
| 001 - NÚMERO DE CONTROL |
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| control field |
u377174 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL |
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SIRSI |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN |
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| control field |
20160812084449.0 |
| 007 - CAMPO FIJO DE DESCRIPCIÓN FIJA--INFORMACIÓN GENERAL |
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| fixed length control field |
cr nn 008mamaa |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL |
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| fixed length control field |
100506s2010 gw | s |||| 0|eng d |
| 020 ## - NÚMERO INTERNACIONAL NORMALIZADO PARA LIBROS |
|---|
| International Standard Book Number |
9783834986559 |
| -- |
978-3-8349-8655-9 |
| 040 ## - FUENTE DE CATALOGACIÓN |
|---|
| Transcribing agency |
MX-MeUAM |
| 050 #4 - SIGNATURA TOPOGRÁFICA DE LA BIBLIOTECA DEL CONGRESO |
|---|
| Classification number |
HF5681.T3 |
| 082 04 - NÚMERO DE CLASIFICACIÓN DECIMAL DEWEY |
|---|
| Classification number |
658.153 |
| Edition number |
23 |
| 082 04 - NÚMERO DE CLASIFICACIÓN DECIMAL DEWEY |
|---|
| Classification number |
336.2 |
| Edition number |
23 |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL |
|---|
| Personal name |
Malke, Christiane. |
| Relator term |
author. |
| 245 10 - MENCIÓN DE TITULO |
|---|
| Title |
Taxation of European Companies at the Time of Establishment and Restructuring |
| Medium |
[recurso electrónico] : |
| Remainder of title |
Issues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the European Union / |
| Statement of responsibility, etc. |
by Christiane Malke. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Wiesbaden : |
| Name of producer, publisher, distributor, manufacturer |
Gabler, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2010. |
| 300 ## - DESCRIPCIÓN FÍSICA |
|---|
| Extent |
XXI, 266 p. |
| Other physical details |
online resource. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
text file |
| Encoding format |
PDF |
| Source |
rda |
| 505 0# - NOTA DE CONTENIDO |
|---|
| Formatted contents note |
Relevance of the European Company in practice -- Taxation of European Companies during the time of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring in the current environment -- Taxation of European Companies during the time of restructuring in the proposed environment -- Conclusions. |
| 520 ## - NOTA DE RESUMEN, ETC. |
|---|
| Summary, etc. |
In 2004, the first legal entity applicable in all EU member states, the so-called European Company or Societas Europaea (SE), was introduced. Especially, the taxation of hidden reserves is still a major concern for companies wanting to reorganize themselves across borders. Christiane Malke analyzes the current issues resulting from the entry into an SE, the transfer of seat of an SE from one EU member state to another one and the exit out of an SE in the 27 member states of the EU taking into consideration the Merger Directive. Based on existing deficiencies the author provides reform approaches that consider changes to the national law of the member states, to EU law as well as to the proposals provided by the European Commission regarding the introduction of a Common (Consolidated) Corporate Tax Base. |
| 596 ## - |
|---|
| -- |
19 |
| 650 #0 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO |
|---|
| Topical term or geographic name as entry element |
Economics. |
| 650 #0 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO |
|---|
| Topical term or geographic name as entry element |
Taxation. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO |
|---|
| Topical term or geographic name as entry element |
Economics/Management Science. |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO |
|---|
| Topical term or geographic name as entry element |
Business Taxation. |
| 710 2# - ASIENTO SECUNDARIO - NOMBRE CORPORATIVO |
|---|
| 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 |
|---|
| Relationship information |
Printed edition: |
| International Standard Book Number |
9783834923592 |
| 856 40 - LOCALIZACIÓN Y ACCESO ELECTRÓNICOS |
|---|
| Public note |
Libro electrónico |
| Uniform Resource Identifier |
<a href="http://148.231.10.114:2048/login?url=http://link.springer.com/book/10.1007/978-3-8349-8655-9">http://148.231.10.114:2048/login?url=http://link.springer.com/book/10.1007/978-3-8349-8655-9</a> |
| 942 ## - TIPO DE MATERIAL (KOHA) |
|---|
| Koha item type |
Libro Electrónico |
