Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
02029nam a2200313 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250329165422.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200622s2022 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CO-CtgCURN |
| Language of cataloging |
spa |
| Transcribing agency |
coctgcurn |
| Description conventions |
rda |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
COP 2022 |
| Item number |
P281 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pascuas Valencia, Derly Julieth, |
| Relator term |
author. |
| Relationship |
aut |
| 245 13 - TITLE STATEMENT |
|---|
| Title |
El impuesto de Industria y Comercio en la comercialización de alimentos y bebidas a bordo en los vuelos nacionales / |
| Statement of responsibility, etc. |
Derly Julieth Pascuas Valencia; Johana Paola Mestre García; Octavio Cesar Perez Madrid. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2022. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cartagena de Indias : |
| Name of publisher, distributor, etc. |
Corporación Universitaria Rafael Núñez, |
| Date of publication, distribution, etc. |
2022. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cartagena de Indias : |
| Name of publisher, distributor, etc. |
Corporación Universitaria Rafael Núñez, |
| Date of publication, distribution, etc. |
2022. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
20 hojas. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Trabajo de grado (Contador público). Corporación Universitaria Rafael Núñez. Facultad de Ciencias Administrativas y Contables. Programa de Contaduría Pública, 2022. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Para efectos de establecer la jurisdicción en la cual se genera el tributo sobre una actividad, se debe determinar el lugar o jurisdicción en la cual se manifiesta la realización del hecho imponible, esto es, donde se lleva a cabo, ejecuta o realiza la actividad de prestación de servicios. En el caso de la actividad de transporte, como su ejecución se desarrolla en diferentes lugares o jurisdicciones municipales, para determinar dónde se genera el Impuesto." |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Contaduría pública |
| General subdivision |
Tesis y disertaciones académicas. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mestre García, Johana Paola. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pérez Madrid, Octavio Cesar. |
| 856 7# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://unicurn.sharepoint.com/:b:/s/biblioteca/EXXFV6_OaRFIjKngpw7NRwEBGEdD0lT62xrXgT1rxhfe5w?e=nkElQJ">https://unicurn.sharepoint.com/:b:/s/biblioteca/EXXFV6_OaRFIjKngpw7NRwEBGEdD0lT62xrXgT1rxhfe5w?e=nkElQJ</a> |
| Public note |
Click para ver el recurso en texto completo |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Institution code [OBSOLETE] |
MHC |
| -- |
MHC |
| Koha item type |
|
| Classification part |
COP 2022 P281 |
| Item part |
P281 |