Corporate taxation in EC countries: 1990 - 91
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Longman
1990
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXV, 435 S. |
| ISBN: | 0851215548 |
Internformat
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| 100 | 1 | |a Tirard, Jean-Marc |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate taxation in EC countries |b 1990 - 91 |c Jean-Marc Tirard ; partner, Clifford Chance |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Page
Foreword v
Preface vii
General
1 Overview 3
Introduction 3
Major principles of corporate taxation in the EC 6
The major principles of European comparative taxation 6
The taxation of corporate profits 6
The scope of corporate income taxation 6
Determination of the profits liable to corporate tax 7
The taxation of capital gains 8
Stock valuation 8
Starting up costs 9
Overheads 9
Depreciation 9
Provisions K
Offset of losses 10
Assessment and payment of corporate income tax 11
Rate of taxation 11
Due date for payment of tax 11
Tax credits 11
Tax credits for investments 11
Tax credits for dividends received 11
Taxation of distributed income 12
Taxation of groups of companies 1 ¦)
Taxes unconnected with earnings and profits 14
x Contents
Taxes common to all EC countries 15
Value Added Tax 15
Registration duty 17
Taxes, etc relating to employees 17
Excise duties 18
Specific taxes in certain countries 18
Business taxes 18
Taxes on assets 18
Payroll taxes 19
Miscellaneous taxes 19
Tax incentive areas and other incentives 19
Recent developments 19
Harmonisation of corporate taxes in the community 19
Customs union with Turkey 20
2 Outward investment from the UK 21
General principles 21
Establishing an overseas business without a taxable presence 21
Establishing a taxable presence overseas 21
Foreign tax credits 22
Limit on credit 23
Tax credit on chargeable gains 24
Dividends 24
Relief for charges on income 25
Interaction of foreign tax credits and ACT 26
Tax planning 27
Controlled foreign companies legislation 27
An acceptable distribution policy 28
Exempt activities 28
The quoted company exception 29
Deminimis provisions 29
No tax avoidance 29
Losses, foreign exchange and financing issues 29
Tax losses 29
Foreign exchange gains and losses 30
Debt/equity 31
Contents xi
Member states
3 Belgium 35
A Corporate income taxation 35
Scope 36
Entities liable 36
Territorial scope 36
Determination of taxable income 37
The relationship between accounting income and taxable income 37
Taxation of capital gains 37
Stock valuation 38
Starting up costs 38
Overheads 38
Depreciation 38
Provisions 39
Deductions for investments 40
Carrying forward losses 40
Assessment and payment of tax 40
Due date for payment of tax 40
Tax credit for distributed income 41
Dividends from Belgian sources 41
Dividends from foreign sources 42
Treatment of the profits or losses recorded by a Belgian company s
foreign subsidiary 44
Taxation of distributed income 44
Taxation of groups of companies 45
B Other taxes 45
Value Added Tax 45
Registration duty 45
Levies on remuneration 45
Local taxes 46
C The main questions facing a foreign investor 46
Selection of subsidiary or branch? 46
The consequences of choosing a subsidiary 46
The consequences of choosing a branch 46
Choosing a financing scheme—loan or capital contribution? 48
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Belgian subsidiary or branch? 48
Fees for services 48
Royalties 48
rii Contents
Are there any tax incentive areas in Belgium? 48
Other tax incentives—co ordination centres 49
Distribution centres 50
Activities allowed 50
Base for taxation 50
Approval procedures 51
4 Denmark 53
A Corporate income taxation 53
Scope 54
Entities liable 54
Territorial scope 54
Determination of taxable income 54
The relationship between accounting income and taxable income 54
Taxation of capital gains 54
Stock valuation 55
Starting up costs 55
Overheads 55
Depreciation 55
Provisions 57
Carrying forward losses 57
Assessment and payment of tax 57
Due date for payment of tax 57
Tax credit for distributed income 57
Dividends from Danish sources 57
Dividends from foreign sources 58
Taxation of distributed income 58
Taxation of groups of companies 58
B Other taxes 59
Value Added Tax 59
Registration duty 60
Taxation of capital contributions 60
Taxation of transfers 60
Levies on remuneration 60
Tax on hydrocarbons 60
Local taxes 60
C The main questions facing a foreign investor 61
Selection of subsidiary or branch ? 61
The consequences of choosing a subsidiary 61
Contents xiii
The consequences of choosing a branch 61
Choosing a financing scheme—loan or capital contribution? 61
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Danish subsidiary or branch? 63
Fees for services 63
Royalties 63
5 France 65
A Corporate income taxation 65
Scope 65
Entities liable 65
Territorial scope 66
Determination of taxable income 67
The relationship between accounting income and taxable income 67
Taxation of capital gains 67
Stock valuation 68
Starting up costs 68
Overheads 68
Depreciation 68
Provisions 69
Carrying forward losses 69
Assessment and payment of tax 70
Exemption of new companies 70
Due date for payment of tax 70
Tax credit for distributed income 70
Dividends from French sources 70
Dividends from foreign sources 71
Treatment of the profits or losses recorded by a French company s
foreign branch 1
Taxation of distributed income 71
Taxation of groups of companies 72
B Other taxes
Business tax 3
Scope of application and general characteristics 7:!
Tax methods and rates 73
Property taxes 4
Value Added Tax 4
Registration duty 4
Taxation of capital contributions 74
xiv Contents
Transfer tax 75
Levies on remuneration 75
Other taxes and contributions based on salaries 75
Payroll tax 75
Apprenticeship tax 76
Contribution to continuing vocational training 76
Contribution to housing construction 76
C The main questions facing a foreign investor 76
Selection of subsidiary or branch? 76
The consequences of choosing a subsidiary 76
The consequences of choosing a branch 77
Choosing a financing scheme—loan or capital contribution? 77
Is the cost of services rendered by the foreign investor deductible from the
income of his French branch or subsidiary? 79
Fees for services 79
Royalties 79
Are there any tax incentive areas in France? 79
6 Federal Republic of Germany 8i
A Corporate income taxation 81
Scope 81
Entities liable 81
Territorial scope 82
Determination of taxable income 83
The relationship between accounting income and taxable income 83
Taxation of capital gains 83
Stock valuation 83
Starting up costs 83
Overheads 84
Depreciation 84
Provisions 85
Carrying forward losses 85
Assessment and payment of tax 85
Due date for payment of tax 85
Tax credit for distributed income 86
Dividends from German sources 86
Dividends from foreign sources 86
Taxation of distributed income 87
Taxation of groups of companies 88
Contents xv
B Other taxes 89
The municipal trade tax {Gewerbesteuer) 89
Scope and general characteristics 89
Assessment 89
The net worth tax {Vermogensteuer) 90
Value Added Tax 90
Registration duty 90
Capital contributions tax 90
Transfer tax 90
Levies on remuneration 91
C The main questions facing a foreign investor 91
Selection of subsidiary or branch? 91
The consequences of choosing a subsidiary 91
The consequnces of choosing a branch 91
Choosing a financing scheme—loan or capital contribution? 93
Is the cost of services rendered by the foreign investor deductible from the
earnings of his German branch or subsidiary? 93
Fees for services 94
Royalties 94
Are there any tax incentive areas in Germany? 94
West Berlin 94
Eastern border region 95
7 Greece 97
A Corporate income taxation 97
Scope 98
Entities liable 98
Territorial scope 98
Determination of taxable income 99
The relationship between accounting income and taxable income 99
Taxation of capital gains 99
Stock valuation 99
Starting up costs 99
Overheads 99
Depreciation 1M
Provisions ^
Carrying forward losses 100
Assessment and payment of tax 101
Due date for payment of tax 101
xvi Contents
Tax credit for distributed income 101
Dividends from Greek sources 101
Dividends from foreign sources 101
Treatment of the profits or losses recorded by a Greek company s
foreign branch 102
Taxation of distributed income 102
Taxation of groups of companies 103
B Other taxes 103
Stamp duty 103
Value Added Tax 104
Levies on remuneration 104
C The main questions facing a foreign investor 104
Selection of subsidiary or branch? 104
The consequences of choosing a subsidiary 105
The consequences of choosing a branch 105
Choosing a financing scheme—loan or capital contribution? 105
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Greek subsidiary or branch? 107
Fees for services 107
Royalties 107
Are there any tax incentive areas in Greece? 107
Form and extent of the aid 107
Form of investments 108
The qualifying companies 108
Accelerated depreciation 108
Other tax incentives—offshore companies 109
8 Republic of Ireland in
A Corporate income taxation 111
Scope 111
Entities liable 111
Territorial scope 112
Determination of taxable income 113
The relationship between accounting income and taxable income 113
Taxation of capital gains 113
Stock valuation 113
Starting up costs 114
Overheads 114
Depreciation 114
Contents xvii
Provisions 115
Carrying forward losses 115
Assessment and payment of tax 115
Due date for payment of tax 115
Tax credit for distributed income 115
Dividends from Irish sources 115
Dividends from foreign sources 115
Taxation of distributed income 116
Taxation of groups of companies 117
B Other taxes 118
Value Added Tax 118
Levies on remuneration 118
Local taxes 118
C The main questions facing a foreign investor 119
Selection of subsidiary or branch? 119
The consequences of choosing a subsidiary 119
The consequences of choosing a branch 119
Choosing a financing scheme—loan or capital contribution? 119
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Irish subsidiary or branch? 121
Fees for services 121
Royalties 121
Are there any tax incentive areas in the Republic of Ireland? 121
Reduced rate of taxation for certain activities 121
Tax incentive area 122
9 Italy 123
A Corporate income taxation 123
Scope 124
Entities liable 124
IRPEG 124
ILOR 125
Territorial scope 125
IRPEG 125
ILOR 125
Determination of taxable income 125
The relationship between accounting income and taxable income 125
Taxation of capital gains 125
Stock valuation 126
xviii Contents
Starting up costs 126
Overheads 126
Depreciation 127
Provisions 127
Carrying forward losses 128
Assessment and payment of tax 128
Due date for payment of tax 128
Tax credit for distributed income 129
Dividends from Italian sources 129
Dividends from foreign sources 129
Taxation of the profits or losses recorded by an Italian company s
foreign branch 129
Taxation of distributed income 129
Taxation of groups of companies 130
B Other taxes 131
Value Added Tax 131
Registration duty 131
Taxation of capital contributions 131
Taxation of transfers 131
Levies on remuneration 131
Local taxes 132
C The main questions facing a foreign investor 132
Selection of subsidiary or branch? 132
The consequences of choosing a subsidiary 132
The consequences of choosing a branch 132
Choosing a financing scheme — loan or capital contribution? 134
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Italian subsidiary or branch? 134
Fees for services 134
Royalties 134
Are there any tax incentive areas in Italy? 134
Mezzogiorno 135
Northern Central region 135
10 Luxembourg 137
A Corporate income taxation 137
Scope 137
Entities liable 137
Territorial scope 138
Contents xix
Determination of taxable income 138
The relationship between accounting income and taxable income 138
Taxation of capital gains 139
Stock valuation 139
iqq
Starting up costs L0V
Overheads 139
Depreciation i0V
Provisions
Carrying forward losses
Assessment and payment of tax * W
Rates 140
Due date for payment of tax 141
Tax credit for distributed income 141
Dividends from Luxembourg sources 141
Dividends from foreign sources 141
Treatment of the profits or losses recorded by a Luxembourg company s
foreign branch
Taxation of distributed income j4^
Taxation of groups of companies j™
Conditions to be satisfied by the parent company 1«
Conditions to be satisfied by the subsidiary 143
B Other taxes ,]*
144
The commercial tax
Scope and general features 44
Conditions of taxation
Wealth tax fr
Value Added Tax |™
145
Registration duty
Taxation of capital contributions !™
Transfer duty
Levies on remuneration
C The main questions facing a foreign investor 14b
Selection of subsidiary or branch9 j4
The consequences of choosing a subsidiary 14«
The consequences of choosing a branch 14f
Choosing a financing scheme loan or capital contribution? 148
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Luxembourg subsidiary or branch9 148
Fees for services
Royalties f
Are there any tax incentive areas in Luxembourg1? 149
xx Contents
Aid to new industries 149
Investment funds 149
Captive reinsurance companies 149
11 The Netherlands 151
A Corporate income taxation 151
Scope 151
Entities liable 151
Territorial scope 152
Determination of taxable income 153
The relationship between accounting income and taxable income 153
Taxation of capital gains 153
Stock valuation 153
Starting up costs 154
Overheads 154
Depreciation 154
Provisions 155
Carrying forward losses 155
Assessment and payment of tax 155
Due date for payment of tax 155
Tax credit for distributed income 156
Dividends from Dutch sources 156
Dividends from foreign sources 156
Treatment of the profits or losses recorded by a Dutch company s
foreign branch 156
Taxation of distributed income 157
Taxation of groups of companies 157
Fiscal unity 157
Generally applicable rules—participation exemption 158
B Other taxes 159
Value Added Tax 159
Registration duty 160
Taxation of capital contributions 160
Taxation of transfers 160
Levies on remuneration 160
C The main questions facing a foreign investor 160
Tax treaty between The Netherlands and The Netherlands Antilles 161
Selection of subsidiary or branch9 161
The consequences of choosing a subsidiary 161
Contents .cri
The consequences of choosing a branch 163
Choosing a financing scheme loan or capital contribution? 163
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Dutch subsidiary or branch? 163
Fees for services 1D0
Royalties 164
Are there any tax incentive areas in The Netherlands? 164
12 Portugal 165
A Corporate income taxation I65
Scope 165
Entitles liable 165
1 £A
Territorial scope
1 ££
Determination of taxable income [m
The relationshp between accounting income and taxable income 166
Taxation of capital gains
Stock valuation 16^
Starting up costs I
Overheads 16
i /in
Depreciation
Provisions
168
Carrying forward losses
Assessment and payment of tax
Due date for payment of tax ^
Tax credit for distributed income
Dividends from Portuguese sources m
Dividends from foreign sources uf
Tax credit for investments ^
Taxation of distributed income I
Taxation of groups of companies I
B Other taxes r UJ
Value Added Tax {imposto sobre o valor acresmilado or IVA) J
Registration duty ^
Taxation of capital contributions {
Other duties I
Transfer tax (SISA) U}
1 /
Le ies on remuneration __
Local taxes
xxii Contents
C The main questions facing a foreign investor 173
Selection of subsidiary or branch? 173
The consequencies of choosing a subsidiary 173
The consequences of choosing a branch 173
Choosing a financing scheme—loan or capital contribution? 175
Fees for services 175
Royalties 175
Are there any tax incentive areas in Portugal? 175
13 Spain 177
A Corporate income taxation 177
Scope 178
Entities liable 178
Territorial scope 178
Determination of taxable income 178
The relationship between accounting income and taxation income 178
Taxation of capital gains 179
Stock valuation 179
Starting up costs 179
Overheads 179
Depreciation 179
Provisions 180
Carrying forward losses 181
Assessment and payment of tax 181
Due date for payment of tax 181
Tax credit for distributed income 181
Dividends from Spanish sources 181
Dividends from foreign sources 181
Treatment of the profits or losses recorded by a Spanish company s
foreign branch 181
Tax credit for investments 182
Taxation of distributed income 182
Taxation of groups of companies 183
B Other taxes 184
Value Added Tax 184
Registration duty 184
Taxation of capital contributions 184
Taxation of transfers 184
Levies on remuneration 184
Local taxes 184
Contents xxiii
C The main questions facing a foreign investor 185
Selection of subsidiary or branch? 185
The consequences of choosing a subsidiary 185
The consequences of choosing a branch 185
Choosing a financing scheme loan or capital contribution? 187
Is the cost of services rendered by the foreign investor deductible from the
earnings of his Spanish subsidiary or branch? 187
Fees for services 187
Royalties 187
Are there any tax incentive areas in Spain? 188
14 United Kingdom 189
A Corporate income taxation 189
Scope 190
Entities liable 190
Territorial scope 190
Determination of taxable income 191
The relationship between accounting income and taxable income 191
Taxation of capital gains 191
Stock valuation 192
Overheads 192
Depreciation 192
Scheme of allowances 193
Allowances set against profits 193
Balancing adjustments on disposal 194
Provisions 194
Carrying forward losses 194
Assessment and payment of tax 195
Due date for payment of tax 195
Tax credit for distributed income 196
Dividends from UK sources 196
Dividends from foreign sources 196
Taxation of distributed income 196
Taxation of groups of companies 197
B Other taxes m
Value Added Tax 198
Registration duty 1^
Taxation of capital contributions 198
Taxation of transfers 199
xriis Contents
Levies on remuneration 199
Local taxes 199
Petroleum revenue tax (PRT) 199
C The main questions facing a foreign investor 199
Selection of subsidiary or branch? 199
Consequencies of choosing a subsidiary 199
Consequences of choosing a branch 200
Choosing a financing scheme—loan or capital contribution? 200
Are costs of services rendered by the foreign investor deductible from
the earnings of his UK subsidiary or branch? 200
Royalties 201
Are there any tax incentive areas in the United Kingdom? 201
Appendix
The Double Taxation Relief (Taxes on Income) (Belgium) Order 1987
SI No 2053 205
The Double Taxation Relief (Taxes on Income) (Denmark) Order 1980
SI No 1960 231
The Double Taxation Relief (Taxes on Income) (France) Order 1968
SI No 1869 254
The Double Taxation Relief (Taxes on Income) (Federal Republic of
Germany) Order 1967 SI No 25 275
The Double Taxation Relief (Taxes on Income) (Greece) Order 1954
SI No 142 297
The Double Taxation Relief (Taxes on Income) (Republic of Ireland)
Order 1976 SI No 2151 309
The Double Taxation Relief (Taxes on Income) (Italy) Order 1962
SI No 2787 333
The Double Taxation Relief (Taxes on Income) (Luxembourg) Order 1968
SI No 1100 347
Contents .or
The Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980
SI No 1961 367
The Double Taxation Relief (Taxes on Income) (Portugal) Order 1969
SI No 599 391
The Double Taxation Relief (Taxes on Income) (Spain) Order 1976
SI No 1919 412
|
| any_adam_object | 1 |
| author | Tirard, Jean-Marc Chance, Clifford |
| author_facet | Tirard, Jean-Marc Chance, Clifford |
| author_role | aut aut |
| author_sort | Tirard, Jean-Marc |
| author_variant | j m t jmt c c cc |
| building | Verbundindex |
| bvnumber | BV004573207 |
| callnumber-first | H - Social Science |
| callnumber-label | HD2753 |
| callnumber-raw | HD2753.E KJE7198 |
| callnumber-search | HD2753.E KJE7198 |
| callnumber-sort | HD 42753 E |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | PP 6915 PS 3940 QL 800 QM 420 |
| ctrlnum | (OCoLC)23771344 (DE-599)BVBBV004573207 |
| dewey-full | 343.406/7 344.0367 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law 344 - Labor, social, education & cultural law |
| dewey-raw | 343.406/7 344.0367 |
| dewey-search | 343.406/7 344.0367 |
| dewey-sort | 3343.406 17 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic | Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 gnd |
| geographic_facet | Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten |
| id | DE-604.BV004573207 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:14:29Z |
| institution | BVB |
| isbn | 0851215548 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002813298 |
| oclc_num | 23771344 |
| open_access_boolean | |
| owner | DE-384 DE-12 DE-473 DE-BY-UBG DE-703 DE-739 DE-M124 DE-11 |
| owner_facet | DE-384 DE-12 DE-473 DE-BY-UBG DE-703 DE-739 DE-M124 DE-11 |
| physical | XXV, 435 S. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Longman |
| record_format | marc |
| spelling | Tirard, Jean-Marc Verfasser aut Corporate taxation in EC countries 1990 - 91 Jean-Marc Tirard ; partner, Clifford Chance London Longman 1990 XXV, 435 S. txt rdacontent n rdamedia nc rdacarrier Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf Vennootschapsbelasting gtt Recht Steuer Corporations Taxation Law and legislation European Economic Community countries Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 gnd rswk-swf Europäische Gemeinschaften Mitgliedsstaaten (DE-588)4058392-2 g Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s DE-604 Europäische Gemeinschaften (DE-588)35439-9 b Rechtsvergleich (DE-588)4115712-6 s Chance, Clifford Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002813298&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tirard, Jean-Marc Chance, Clifford Corporate taxation in EC countries 1990 - 91 Europäische Gemeinschaften (DE-588)35439-9 gnd Vennootschapsbelasting gtt Recht Steuer Corporations Taxation Law and legislation European Economic Community countries Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| subject_GND | (DE-588)35439-9 (DE-588)4061963-1 (DE-588)4116614-0 (DE-588)4115712-6 (DE-588)4058392-2 |
| title | Corporate taxation in EC countries 1990 - 91 |
| title_auth | Corporate taxation in EC countries 1990 - 91 |
| title_exact_search | Corporate taxation in EC countries 1990 - 91 |
| title_full | Corporate taxation in EC countries 1990 - 91 Jean-Marc Tirard ; partner, Clifford Chance |
| title_fullStr | Corporate taxation in EC countries 1990 - 91 Jean-Marc Tirard ; partner, Clifford Chance |
| title_full_unstemmed | Corporate taxation in EC countries 1990 - 91 Jean-Marc Tirard ; partner, Clifford Chance |
| title_short | Corporate taxation in EC countries |
| title_sort | corporate taxation in ec countries 1990 91 |
| title_sub | 1990 - 91 |
| topic | Europäische Gemeinschaften (DE-588)35439-9 gnd Vennootschapsbelasting gtt Recht Steuer Corporations Taxation Law and legislation European Economic Community countries Unternehmen (DE-588)4061963-1 gnd Steuerrecht (DE-588)4116614-0 gnd Rechtsvergleich (DE-588)4115712-6 gnd |
| topic_facet | Europäische Gemeinschaften Vennootschapsbelasting Recht Steuer Corporations Taxation Law and legislation European Economic Community countries Unternehmen Steuerrecht Rechtsvergleich Europäische Gemeinschaften. Mitgliedsstaaten Europäische Gemeinschaften Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002813298&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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