<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <nonSort>The </nonSort>
    <title>taxation of international entertainers and athletes</title>
    <subTitle>all the world's a stage</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Sandler, Daniel.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ne</placeTerm>
    </place>
    <place>
      <placeTerm type="text">The Hague</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Norwell, MA., U.S.A</placeTerm>
    </place>
    <publisher>Kluwer Law International</publisher>
    <dateIssued>1995</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 356 p. 25 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Daniel Sandler.</note>
  <note>Includes bibliographical references (p. 351-356).</note>
  <subject authority="lcsh">
    <topic>Aliens</topic>
    <topic>Taxation</topic>
  </subject>
  <subject authority="ram">
    <topic>Artistes interprètes</topic>
    <topic>Impôts</topic>
    <topic>Droit</topic>
  </subject>
  <subject authority="ram">
    <topic>Impôt sur le revenu</topic>
    <topic>Revenus étrangers</topic>
  </subject>
  <subject authority="ram">
    <topic>Sportifs</topic>
    <topic>Impots</topic>
    <topic>Droit</topic>
  </subject>
  <subject authority="ram">
    <topic>Etrangers</topic>
    <topic>Impôts</topic>
    <topic>Etudes comparatives</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Entertainers</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Athletes</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Foreign income</topic>
  </subject>
  <classification authority="lcc">K4535 .S26 1995</classification>
  <classification authority="ddc" edition="20">343.05/248 342.35248</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Chartered Institute of Taxation (Series) 1</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9041101187 (Kluwer)</identifier>
  <identifier type="lccn">95040068</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">950920</recordCreationDate>
    <recordChangeDate encoding="iso8601">20221221062754.0</recordChangeDate>
    <recordIdentifier source="BIBL">207212</recordIdentifier>
  </recordInfo>
</mods>
