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  <leader>01301nam a2200241Ia 4500</leader>
  <controlfield tag="001">CTU_195494</controlfield>
  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
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   <subfield code="a">343.597052</subfield>
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  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="b">H419</subfield>
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  <datafield tag="088" ind1=" " ind2=" ">
   <subfield code="a">60380107</subfield>
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  <datafield tag="100" ind1=" " ind2=" ">
   <subfield code="a">Dương, Văn Học</subfield>
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  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">Thuế Thu nhập doanh nghiệp đối với cơ sở thường trú doanh nghiệp nước ngoài : Những đề xuất cho pháp luật Việt Nam</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="b">(Luận văn Tốt nghiệp Cao học. Chuyên ngành Luật kinh tế)</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Dương Văn Học ; Nguyễn Tấn Phát (Người hướng dẫn khoa học)</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Cần Thơ</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">Trường Đại học Cần Thơ</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="c">2014</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">Phận tích chế định thuế thu nhập doanh nghiệp đồi với cơ sở thường trong pháp luật Việt Nam trên 2 phương diện: Hiệp định tránh đánh thuế 2 lần và Luật nội địa Việt Nam.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="a">Business tax,Thuế thu nhập doanh nghiệp</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="x">Law and legislation,Luật và pháp chế</subfield>
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  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="z">Vietnam,Việt Nam</subfield>
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  <datafield tag="904" ind1=" " ind2=" ">
   <subfield code="i">Nguyên</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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