المعاملة الضريبية والجمركية لأسلوب التجارة الإلكترونية / (Record no. 2907)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03529nam a2200493 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GICUC |
| 005 - أخر تعامل مع التسجيلة | |
| control field | 20241227024953.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240923s2012 ua ||||f m||| 00| 0 ara d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloguing agency | EG-GICUC |
| Transcribing agency | EG-GICUC |
| Modifying agency | EG-GICUC |
| Description conventions | rda |
| Language of cataloging: | ara |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | ara |
| Language code of summary or abstract | ara |
| 049 ## - Acquisition Source | |
| Acquisition Source | إيداع |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Edition number | 21 |
| 097 ## - Degree | |
| Degree | Ph.D |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Local Call Number | Law 13 PHD 2012 |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Authority record control number or standard number | اسماعيل منصور فرج رزق |
| Preparation | مؤلف. |
| 245 10 - TITLE STATEMENT | |
| Title | المعاملة الضريبية والجمركية لأسلوب التجارة الإلكترونية / |
| Statement of responsibility, etc. | إعداد إسماعيل منصور فرج رزق ؛ إشراف أ.د/ عبد الحفيظ عبد الله عيد. |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | القاهرة |
| Name of producer, publisher, distributor, manufacturer | كلية الحقوق - جامعة القاهرة |
| Date of production, publication, distribution, manufacture, or copyright notice | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 507 صفحة ؛ |
| Dimensions | 25 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rda content |
| 337 ## - MEDIA TYPE | |
| Media type term | Computer |
| Source | rda media |
| 338 ## - CARRIER TYPE | |
| Carrier type term | Online Resource |
| Source | rda carrier |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | أطروحة (دكتوراه) - جامعة القاهرة، كلية الحقوق، قسم المالية العامة والتشريع الضريبي 2012. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | ببليوجرافية: صفحة 469-500 . |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The study is in 478 pages and is divided to three chapters and the end.<br/>The first chapter has contained the challenges which face the<br/>e-commerce for the tax systems and also it has the explanation for the e-commerce and how it affects the tax organization for it. The study has shown the tries for putting a tax organization over the local and international level and how these activities have affected the tax organization and policies.<br/>The second chapter has contained the study for applying the tax on the e-commerce whether being direct or indirect and what obstacles it faces from the tax classification for the e-commerce deals and determining the taxable income for it. Furthermore, determining the tax basic criteria and controlling the tax sovereignty-which represented in the residence and the source income criteria- and the permanent establishment.<br/>The third chapter has shown the study for the double taxation and the tax avoidance through the e-commerce and the ways to face it. Moreover, the tax havens and the transferee pricing and its relation to the e-commerce and the ways to face them.<br/>Eventually, the study has ended with reviewing the results, the recommendations, the study sources, the shortcuts list and the table of contents. |
| 546 ## - LANGUAGE NOTE | |
| Text Language | النص بالعربية والملخص بالإنجليزية. |
| 650 04 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | التشريع الضريبي |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | السيادة الضريبية |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | التجارة الإلكترونية |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | التنظيم الضريبي |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | السياسة الضريبية |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | وعاء الضريبة |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | التنسيق الضريبي الالكتروني |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | الفحص الضريبي |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | التحصيل الضريبي |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | الازدواج الضريبي |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | التهرب الضريبي |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | رسائل جامعية |
| Geographic subdivision | جامعة القاهرة |
| General subdivision | التشريع الضريبي |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | عبد الحفيظ عبد الله عيد |
| Relator term | |
| 710 ## - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | جامعة القاهرة |
| Subordinate unit | كلية الحقوق |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://195.246.42.239/public/th/T13-00025.pdf">http://195.246.42.239/public/th/T13-00025.pdf</a> |
| 900 ## - Thesis Information | |
| Grant date | 2012 |
| Universities | جامعة القاهرة Cairo University |
| Faculties | كلية الحقوق |
| Department | قسم المالية العامة والتشريع الضريبي |
| 905 ## - Cataloger and Reviser Names | |
| Cataloger Name: | Aya |
| Revisor Name: | Eman |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Suppress in OPAC | No |
| Koha item type | Thesis |
| Edition | 21 |
| Source of classification or shelving scheme | Collection | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Copy number | Effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المالية العامة والتشريع الضريبي | جــــامعة القــاهرة | مكتبة كلية الحقوق - المبنى الرئيسي | 23.09.2024 | Law1 13 PHD 2012 1300025 C1 | T13-00025 | 23.09.2024 | 1 | 23.09.2024 | Thesis |
| Dewey Decimal Classification | المالية العامة والتشريع الضريبي | جــــامعة القــاهرة | مكتبة كلية الحقوق - المبنى الرئيسي | 23.09.2024 | Law1 13 PHD 2012 1300026 C2 | T13-00026 | 23.09.2024 | 2 | 23.09.2024 | Thesis |
| Dewey Decimal Classification | المالية العامة والتشريع الضريبي | جــــامعة القــاهرة | مكتبة كلية الحقوق - فـرع الشيخ زايد | 23.09.2024 | Law2 13 PHD 2012 1300027 C3 | T13-00027 | 23.09.2024 | 3 | 23.09.2024 | Thesis |