LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent
Autor*in: |
Winther, Birgit [verfasserIn] |
---|
Format: |
Artikel |
---|
Erschienen: |
2009 |
---|
Umfang: |
2 |
---|
Übergeordnetes Werk: |
Enthalten in: The journal of taxation - New York, NY : Thomson Reuters, WG & L, 1954, (2009) vom: Nov., Seite 311-313 |
---|---|
Übergeordnetes Werk: |
year:2009 ; month:11 ; pages:311-313 ; extent:2 |
Katalog-ID: |
OLC1832150631 |
---|
LEADER | 01000caa a22002652 4500 | ||
---|---|---|---|
001 | OLC1832150631 | ||
003 | DE-627 | ||
005 | 20220219153002.0 | ||
007 | tu | ||
008 | 091229s2009 xx ||||| 00| ||und c | ||
028 | 5 | 2 | |a sw091224_1 |
035 | |a (DE-627)OLC1832150631 | ||
035 | |a (DE-599)GBVOLC1832150631 | ||
040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
082 | 0 | 4 | |a 340 |a 330 |
084 | |a 83.00 |2 bkl | ||
100 | 1 | |a Winther, Birgit |e verfasserin |4 aut | |
245 | 1 | 0 | |a LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
264 | 1 | |c 2009 | |
300 | |a 2 | ||
336 | |a Text |b txt |2 rdacontent | ||
337 | |a ohne Hilfsmittel zu benutzen |b n |2 rdamedia | ||
338 | |a Band |b nc |2 rdacarrier | ||
700 | 1 | |a Gross, Brian C. |4 oth | |
700 | 1 | |a Hendley, J. Owen |4 oth | |
700 | 1 | |a Early, Stephen V. |4 oth | |
773 | 0 | 8 | |i Enthalten in |t The journal of taxation |d New York, NY : Thomson Reuters, WG & L, 1954 |g (2009) vom: Nov., Seite 311-313 |w (DE-627)13044040X |w (DE-600)702113-6 |w (DE-576)015943259 |x 0022-4863 |7 nnns |
773 | 1 | 8 | |g year:2009 |g month:11 |g pages:311-313 |g extent:2 |
912 | |a GBV_USEFLAG_A | ||
912 | |a SYSFLAG_A | ||
912 | |a GBV_OLC | ||
912 | |a SSG-OLC-WIW | ||
912 | |a GBV_ILN_22 | ||
912 | |a GBV_ILN_26 | ||
912 | |a GBV_ILN_4311 | ||
936 | b | k | |a 83.00 |q AVZ |
951 | |a AR | ||
952 | |j 2009 |c 11 |h 311-313 |g 2 |
author_variant |
b w bw |
---|---|
matchkey_str |
article:00224863:2009----::etruigitrspitfrinedraefcieyonc |
hierarchy_sort_str |
2009 |
bklnumber |
83.00 |
publishDate |
2009 |
allfields |
sw091224_1 (DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 DE-627 ger DE-627 rakwb 340 330 83.00 bkl Winther, Birgit verfasserin aut LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent 2009 2 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Gross, Brian C. oth Hendley, J. Owen oth Early, Stephen V. oth Enthalten in The journal of taxation New York, NY : Thomson Reuters, WG & L, 1954 (2009) vom: Nov., Seite 311-313 (DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 0022-4863 nnns year:2009 month:11 pages:311-313 extent:2 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 83.00 AVZ AR 2009 11 311-313 2 |
spelling |
sw091224_1 (DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 DE-627 ger DE-627 rakwb 340 330 83.00 bkl Winther, Birgit verfasserin aut LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent 2009 2 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Gross, Brian C. oth Hendley, J. Owen oth Early, Stephen V. oth Enthalten in The journal of taxation New York, NY : Thomson Reuters, WG & L, 1954 (2009) vom: Nov., Seite 311-313 (DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 0022-4863 nnns year:2009 month:11 pages:311-313 extent:2 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 83.00 AVZ AR 2009 11 311-313 2 |
allfields_unstemmed |
sw091224_1 (DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 DE-627 ger DE-627 rakwb 340 330 83.00 bkl Winther, Birgit verfasserin aut LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent 2009 2 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Gross, Brian C. oth Hendley, J. Owen oth Early, Stephen V. oth Enthalten in The journal of taxation New York, NY : Thomson Reuters, WG & L, 1954 (2009) vom: Nov., Seite 311-313 (DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 0022-4863 nnns year:2009 month:11 pages:311-313 extent:2 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 83.00 AVZ AR 2009 11 311-313 2 |
allfieldsGer |
sw091224_1 (DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 DE-627 ger DE-627 rakwb 340 330 83.00 bkl Winther, Birgit verfasserin aut LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent 2009 2 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Gross, Brian C. oth Hendley, J. Owen oth Early, Stephen V. oth Enthalten in The journal of taxation New York, NY : Thomson Reuters, WG & L, 1954 (2009) vom: Nov., Seite 311-313 (DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 0022-4863 nnns year:2009 month:11 pages:311-313 extent:2 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 83.00 AVZ AR 2009 11 311-313 2 |
allfieldsSound |
sw091224_1 (DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 DE-627 ger DE-627 rakwb 340 330 83.00 bkl Winther, Birgit verfasserin aut LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent 2009 2 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Gross, Brian C. oth Hendley, J. Owen oth Early, Stephen V. oth Enthalten in The journal of taxation New York, NY : Thomson Reuters, WG & L, 1954 (2009) vom: Nov., Seite 311-313 (DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 0022-4863 nnns year:2009 month:11 pages:311-313 extent:2 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 83.00 AVZ AR 2009 11 311-313 2 |
source |
Enthalten in The journal of taxation (2009) vom: Nov., Seite 311-313 year:2009 month:11 pages:311-313 extent:2 |
sourceStr |
Enthalten in The journal of taxation (2009) vom: Nov., Seite 311-313 year:2009 month:11 pages:311-313 extent:2 |
format_phy_str_mv |
Article |
institution |
findex.gbv.de |
dewey-raw |
340 |
isfreeaccess_bool |
false |
container_title |
The journal of taxation |
authorswithroles_txt_mv |
Winther, Birgit @@aut@@ Gross, Brian C. @@oth@@ Hendley, J. Owen @@oth@@ Early, Stephen V. @@oth@@ |
publishDateDaySort_date |
2009-11-01T00:00:00Z |
hierarchy_top_id |
13044040X |
dewey-sort |
3340 |
id |
OLC1832150631 |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">OLC1832150631</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220219153002.0</controlfield><controlfield tag="007">tu</controlfield><controlfield tag="008">091229s2009 xx ||||| 00| ||und c</controlfield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">sw091224_1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)OLC1832150631</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVOLC1832150631</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">340</subfield><subfield code="a">330</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">83.00</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Winther, Birgit</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">2</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">ohne Hilfsmittel zu benutzen</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Band</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gross, Brian C.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hendley, J. Owen</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Early, Stephen V.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">The journal of taxation</subfield><subfield code="d">New York, NY : Thomson Reuters, WG & L, 1954</subfield><subfield code="g">(2009) vom: Nov., Seite 311-313</subfield><subfield code="w">(DE-627)13044040X</subfield><subfield code="w">(DE-600)702113-6</subfield><subfield code="w">(DE-576)015943259</subfield><subfield code="x">0022-4863</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">year:2009</subfield><subfield code="g">month:11</subfield><subfield code="g">pages:311-313</subfield><subfield code="g">extent:2</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_OLC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OLC-WIW</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4311</subfield></datafield><datafield tag="936" ind1="b" ind2="k"><subfield code="a">83.00</subfield><subfield code="q">AVZ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="j">2009</subfield><subfield code="c">11</subfield><subfield code="h">311-313</subfield><subfield code="g">2</subfield></datafield></record></collection>
|
author |
Winther, Birgit |
spellingShingle |
Winther, Birgit ddc 340 bkl 83.00 LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
authorStr |
Winther, Birgit |
ppnlink_with_tag_str_mv |
@@773@@(DE-627)13044040X |
format |
Article |
dewey-ones |
340 - Law 330 - Economics |
delete_txt_mv |
keep |
author_role |
aut |
collection |
OLC |
remote_str |
false |
illustrated |
Not Illustrated |
issn |
0022-4863 |
topic_title |
340 330 83.00 bkl LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
topic |
ddc 340 bkl 83.00 |
topic_unstemmed |
ddc 340 bkl 83.00 |
topic_browse |
ddc 340 bkl 83.00 |
format_facet |
Aufsätze Gedruckte Aufsätze |
format_main_str_mv |
Text Zeitschrift/Artikel |
carriertype_str_mv |
nc |
author2_variant |
b c g bc bcg j o h jo joh s v e sv sve |
hierarchy_parent_title |
The journal of taxation |
hierarchy_parent_id |
13044040X |
dewey-tens |
340 - Law 330 - Economics |
hierarchy_top_title |
The journal of taxation |
isfreeaccess_txt |
false |
familylinks_str_mv |
(DE-627)13044040X (DE-600)702113-6 (DE-576)015943259 |
title |
LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
ctrlnum |
(DE-627)OLC1832150631 (DE-599)GBVOLC1832150631 |
title_full |
LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
author_sort |
Winther, Birgit |
journal |
The journal of taxation |
journalStr |
The journal of taxation |
isOA_bool |
false |
dewey-hundreds |
300 - Social sciences |
recordtype |
marc |
publishDateSort |
2009 |
contenttype_str_mv |
txt |
container_start_page |
311 |
author_browse |
Winther, Birgit |
physical |
2 |
class |
340 330 83.00 bkl |
format_se |
Aufsätze |
author-letter |
Winther, Birgit |
dewey-full |
340 330 |
title_sort |
letter rulings - interest paid to foreign lender was effectively connected income because of agent |
title_auth |
LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
collection_details |
GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_22 GBV_ILN_26 GBV_ILN_4311 |
title_short |
LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent |
remote_bool |
false |
author2 |
Gross, Brian C. Hendley, J. Owen Early, Stephen V. |
author2Str |
Gross, Brian C. Hendley, J. Owen Early, Stephen V. |
ppnlink |
13044040X |
mediatype_str_mv |
n |
isOA_txt |
false |
hochschulschrift_bool |
false |
author2_role |
oth oth oth |
up_date |
2024-07-03T13:59:19.755Z |
_version_ |
1803566616155258880 |
fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">OLC1832150631</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220219153002.0</controlfield><controlfield tag="007">tu</controlfield><controlfield tag="008">091229s2009 xx ||||| 00| ||und c</controlfield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">sw091224_1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)OLC1832150631</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVOLC1832150631</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">340</subfield><subfield code="a">330</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">83.00</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Winther, Birgit</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">LETTER RULINGS - Interest paid to foreign lender was effectively connected income because of agent</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">2</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">ohne Hilfsmittel zu benutzen</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Band</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Gross, Brian C.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hendley, J. Owen</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Early, Stephen V.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">The journal of taxation</subfield><subfield code="d">New York, NY : Thomson Reuters, WG & L, 1954</subfield><subfield code="g">(2009) vom: Nov., Seite 311-313</subfield><subfield code="w">(DE-627)13044040X</subfield><subfield code="w">(DE-600)702113-6</subfield><subfield code="w">(DE-576)015943259</subfield><subfield code="x">0022-4863</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">year:2009</subfield><subfield code="g">month:11</subfield><subfield code="g">pages:311-313</subfield><subfield code="g">extent:2</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_OLC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OLC-WIW</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4311</subfield></datafield><datafield tag="936" ind1="b" ind2="k"><subfield code="a">83.00</subfield><subfield code="q">AVZ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="j">2009</subfield><subfield code="c">11</subfield><subfield code="h">311-313</subfield><subfield code="g">2</subfield></datafield></record></collection>
|
score |
7.401634 |