Draft double taxation convention on income and capital; (Record no. 12581)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01325cam a2200241u 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 850226s1963 fr 000 0 eng |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | CarP |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4473.25 |
| Item number | .O739 1963 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Item number | ORG |
| 110 2# - CORPORATE AUTHOR | |
| Corporate name or jurisdiction name as entry element | Organization for Economic Cooperation and Development. |
| 245 10 - TITLE STATEMENT | |
| Title | Draft double taxation convention on income and capital; |
| Remainder of title | [report. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Paris: |
| Name of publisher, distributor, etc | Organisation for Economic Co-operation and Development, |
| Date of publication, distribution, etc | 1963. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 169 p.: |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | obn 22/01/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Double taxation |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Income |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Capital |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://read.oecd-ilibrary.org/taxation/draft-double-taxation-convention-on-income-and-capital_9789264073241-en#page2 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 336.2ORG |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 22/01/2019 | 336.2 ORG | 31008101217244 | 22/01/2019 | c.1 | 22/01/2019 | Monograph & others |