<OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-09-17T19:31:41Z</responseDate><request verb="GetRecord" metadataPrefix="mets" identifier="1065140">https://ce.visuallibrary.net/ulbd/oai/</request><GetRecord><record><header><identifier>oai:ce.visuallibrary.net/ulbd:1065140</identifier><datestamp>2020-08-28T15:00:01Z</datestamp><setSpec>ulbdce</setSpec><setSpec>book</setSpec></header><metadata><mets:mets xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/version112/mets.xsd" OBJID="7">
<mets:metsHdr CREATEDATE="2026-09-17T21:31:42"><mets:agent ROLE="OTHER" TYPE="OTHER" OTHERTYPE="SOFTWARE"><mets:name>vls/2603</mets:name></mets:agent><mets:agent ROLE="OTHER" TYPE="OTHER" OTHERTYPE="INSTANCE"><mets:name>nrwce</mets:name></mets:agent><mets:agent ROLE="OTHER" TYPE="OTHER" OTHERTYPE="REPOSITORY"><mets:name>ce.visuallibrary.net</mets:name></mets:agent><mets:agent ROLE="OTHER" TYPE="OTHER" OTHERTYPE="BUILDER"><mets:name>vd</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="md1065140"><mets:mdWrap MIMETYPE="text/xml" MDTYPE="MODS"><mets:xmlData><mods:mods version="3.8" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd"><mods:titleInfo><mods:nonSort>A</mods:nonSort><mods:title>guide to the Anti-Tax Avoidance Directive</mods:title></mods:titleInfo><mods:name type="personal" authority="gnd" authorityURI="http://d-nb.info/gnd/" valueURI="http://d-nb.info/gnd/1203155212"><mods:namePart>Haslehner, Werner C.</mods:namePart><mods:role><mods:roleTerm type="code" authority="marcrelator">edt</mods:roleTerm><mods:roleTerm type="text">Herausgeber</mods:roleTerm></mods:role></mods:name><mods:name type="personal" authority="gnd" authorityURI="http://d-nb.info/gnd/" valueURI="http://d-nb.info/gnd/1180672623"><mods:namePart>Pantazatou, Katerina</mods:namePart><mods:role><mods:roleTerm type="code" authority="marcrelator">edt</mods:roleTerm><mods:roleTerm type="text">Herausgeber</mods:roleTerm></mods:role></mods:name><mods:name type="personal" authority="gnd" authorityURI="http://d-nb.info/gnd/" valueURI="http://d-nb.info/gnd/121130320"><mods:namePart>Kofler, Georg</mods:namePart><mods:role><mods:roleTerm type="code" authority="marcrelator">edt</mods:roleTerm><mods:roleTerm type="text">Herausgeber</mods:roleTerm></mods:role></mods:name><mods:name type="personal" authority="gnd" authorityURI="http://d-nb.info/gnd/" valueURI="http://d-nb.info/gnd/133882233"><mods:namePart>Rust, Alexander</mods:namePart><mods:role><mods:roleTerm type="code" authority="marcrelator">edt</mods:roleTerm><mods:roleTerm type="text">Herausgeber</mods:roleTerm></mods:role></mods:name><mods:typeOfResource>text</mods:typeOfResource><mods:genre authority="marcgt">book</mods:genre><mods:originInfo eventType="publication"><mods:place><mods:placeTerm type="text">Cheltenham, UK</mods:placeTerm></mods:place><mods:place><mods:placeTerm type="text">Northampton, MA, USA</mods:placeTerm></mods:place><mods:publisher>Edward Elgar Publishing</mods:publisher><mods:dateIssued qualifier="inferred">2020</mods:dateIssued><mods:dateIssued keyDate="yes" encoding="w3cdtf">2020</mods:dateIssued><mods:issuance>monographic</mods:issuance></mods:originInfo><mods:originInfo><mods:dateIssued>© 2020</mods:dateIssued></mods:originInfo><mods:language><mods:languageTerm authority="iso639-2b" type="code">eng</mods:languageTerm></mods:language><mods:physicalDescription><mods:extent>XXX, 336 Seiten</mods:extent></mods:physicalDescription><mods:note type="statement of responsibility">edited by Werner Haslehner, Professor of Law, ATOZ Chair for European and International Taxation, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of Law, Institute for Fiscal Law, Tax Law and Tax Policy, Johannes Kepler University of Linz and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria</mods:note><mods:identifier type="eki">HBZHT020456355</mods:identifier><mods:identifier type="isbn" displayLabel="ISBN 13">978-1-78990-576-2</mods:identifier><mods:identifier type="ncidn">HT020456355</mods:identifier><mods:relatedItem type="series"><mods:titleInfo><mods:title>Elgar Tax Law and Practice series</mods:title></mods:titleInfo></mods:relatedItem><mods:relatedItem type="otherFormat" displayLabel="Erscheint auch als"><mods:note>Online-Ausgabe, eBook</mods:note><mods:identifier type="isbn">978-1-78990-577-9</mods:identifier></mods:relatedItem><mods:location><mods:physicalLocation authority="local library code">385</mods:physicalLocation><mods:shelfLocator>r60965</mods:shelfLocator></mods:location><mods:extension><vlz:info xmlns:vlz="http://visuallibrary.net/vlz/1.0/" version="2"/></mods:extension><mods:recordInfo><mods:recordCreationDate encoding="marc">20200518</mods:recordCreationDate><mods:recordChangeDate encoding="marc">20200713</mods:recordChangeDate><mods:recordIdentifier source="ulbdce">147356801</mods:recordIdentifier><mods:descriptionStandard>rda</mods:descriptionStandard></mods:recordInfo></mods:mods></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="amd1065140"><mets:rightsMD ID="rights1065140">
<mets:mdWrap MIMETYPE="text/xml" MDTYPE="OTHER" OTHERMDTYPE="DVRIGHTS">
<mets:xmlData>
<dv:rights xmlns:dv="http://dfg-viewer.de/">
<dv:ownerLogo>https://ce.visuallibrary.net//domainresource/static/graphics/connectors/viewerLogo.gif</dv:ownerLogo></dv:rights>
</mets:xmlData>
</mets:mdWrap>
</mets:rightsMD><mets:digiprovMD ID="digiprov1065140">
<mets:mdWrap MIMETYPE="text/xml" MDTYPE="OTHER" OTHERMDTYPE="DVLINKS">
<mets:xmlData>
<dv:links xmlns:dv="http://dfg-viewer.de/">
<dv:reference>http://193.30.112.129:83/F/?func=find-c&amp;ccl_term=ICS%3D147356801+X0001</dv:reference>
<dv:presentation>https://ce.visuallibrary.net/id/1065140</dv:presentation>
<dv:iiif>https://ce.visuallibrary.net/i3f/v20/1065140/manifest</dv:iiif>
<dv:sru>https://ce.visuallibrary.net/proto_ftsearch/1065140</dv:sru></dv:links>
</mets:xmlData>
</mets:mdWrap>
</mets:digiprovMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="DOWNLOAD"><mets:file MIMETYPE="application/pdf" CHECKSUM="650a175659d3080306c1c23a10615f6f0cd0ea0b" CREATED="2020-08-26T13:01:44.890500Z" CHECKSUMTYPE="SHA-1" SIZE="1002799" ID="PDF_1065140"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/pdf/1065140" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="TEASER"><mets:file MIMETYPE="image/png" CREATED="2020-08-26T13:00:01.761200Z" ID="IMG_TEASER_1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/304/1065238" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="DEFAULT"><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065238" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065239"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065239" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065240"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065240" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065241"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065241" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065242"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065242" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065243"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065243" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_DEFAULT_1065244"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/1000/1065244" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="THUMBS"><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065238" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065239"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065239" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065240"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065240" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065241"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065241" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065242"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065242" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065243"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065243" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_THUMBS_1065244"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/128/1065244" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="MIN"><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065238" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065239"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065239" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065240"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065240" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065241"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065241" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065242"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065242" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065243"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065243" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MIN_1065244"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/504/1065244" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="MAX"><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065238" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065239"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065239" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065240"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065240" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065241"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065241" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065242"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065242" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065243"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065243" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="image/png" ID="IMG_MAX_1065244"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/webcache/0/1065244" LOCTYPE="URL"/></mets:file></mets:fileGrp><mets:fileGrp USE="FULLTEXT"><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:43.361000Z" ID="ALTO1065238"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065238" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:40.785700Z" ID="ALTO1065239"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065239" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:46.397200Z" ID="ALTO1065240"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065240" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T20:00:09.518100Z" ID="ALTO1065241"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065241" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:40.589100Z" ID="ALTO1065242"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065242" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:40.530800Z" ID="ALTO1065243"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065243" LOCTYPE="URL"/></mets:file><mets:file MIMETYPE="text/xml" CREATED="2020-08-26T13:00:45.415100Z" ID="ALTO1065244"><mets:FLocat xlink:href="https://ce.visuallibrary.net/download/fulltext/alto3/1065244" LOCTYPE="URL"/></mets:file></mets:fileGrp></mets:fileSec><mets:structMap TYPE="PHYSICAL"><mets:div TYPE="physSequence" ID="physroot"><mets:div ID="phys1065238" TYPE="page" LABEL="[Seite 1]" ORDER="1"><mets:fptr FILEID="IMG_DEFAULT_1065238"/><mets:fptr FILEID="IMG_THUMBS_1065238"/><mets:fptr FILEID="IMG_MIN_1065238"/><mets:fptr FILEID="IMG_MAX_1065238"/><mets:fptr FILEID="ALTO1065238"/></mets:div><mets:div ID="phys1065239" TYPE="page" LABEL="[Seite 2]" ORDER="2"><mets:fptr FILEID="IMG_DEFAULT_1065239"/><mets:fptr FILEID="IMG_THUMBS_1065239"/><mets:fptr FILEID="IMG_MIN_1065239"/><mets:fptr FILEID="IMG_MAX_1065239"/><mets:fptr FILEID="ALTO1065239"/></mets:div><mets:div ID="phys1065240" TYPE="page" LABEL="[Seite 3]" ORDER="3"><mets:fptr FILEID="IMG_DEFAULT_1065240"/><mets:fptr FILEID="IMG_THUMBS_1065240"/><mets:fptr FILEID="IMG_MIN_1065240"/><mets:fptr FILEID="IMG_MAX_1065240"/><mets:fptr FILEID="ALTO1065240"/></mets:div><mets:div ID="phys1065241" TYPE="page" LABEL="[Seite 4]" ORDER="4"><mets:fptr FILEID="IMG_DEFAULT_1065241"/><mets:fptr FILEID="IMG_THUMBS_1065241"/><mets:fptr FILEID="IMG_MIN_1065241"/><mets:fptr FILEID="IMG_MAX_1065241"/><mets:fptr FILEID="ALTO1065241"/></mets:div><mets:div ID="phys1065242" TYPE="page" LABEL="[Seite 5]" ORDER="5"><mets:fptr FILEID="IMG_DEFAULT_1065242"/><mets:fptr FILEID="IMG_THUMBS_1065242"/><mets:fptr FILEID="IMG_MIN_1065242"/><mets:fptr FILEID="IMG_MAX_1065242"/><mets:fptr FILEID="ALTO1065242"/></mets:div><mets:div ID="phys1065243" TYPE="page" LABEL="[Seite 6]" ORDER="6"><mets:fptr FILEID="IMG_DEFAULT_1065243"/><mets:fptr FILEID="IMG_THUMBS_1065243"/><mets:fptr FILEID="IMG_MIN_1065243"/><mets:fptr FILEID="IMG_MAX_1065243"/><mets:fptr FILEID="ALTO1065243"/></mets:div><mets:div ID="phys1065244" TYPE="page" LABEL="[Seite 7]" ORDER="7"><mets:fptr FILEID="IMG_DEFAULT_1065244"/><mets:fptr FILEID="IMG_THUMBS_1065244"/><mets:fptr FILEID="IMG_MIN_1065244"/><mets:fptr FILEID="IMG_MAX_1065244"/><mets:fptr FILEID="ALTO1065244"/></mets:div></mets:div></mets:structMap><mets:structMap TYPE="LOGICAL"><mets:div ID="log1065140" DMDID="md1065140" ADMID="amd1065140" TYPE="monograph" LABEL="A guide to the Anti-Tax Avoidance Directive" ORDER="1"><mets:fptr FILEID="PDF_1065140"/><mets:fptr FILEID="IMG_TEASER_1065238"/><mets:div ID="log1065237" TYPE="contents" ORDER="1"/></mets:div></mets:structMap><mets:structLink><mets:smLink xlink:from="log1065140" xlink:to="physroot"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065238"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065239"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065240"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065241"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065242"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065243"/><mets:smLink xlink:from="log1065237" xlink:to="phys1065244"/></mets:structLink></mets:mets></metadata></record></GetRecord></OAI-PMH>