The proper tax base
Subtitle: structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel
By: edited by Yariv Brauner, Martin James McMahon, Jr
Series: Series on international taxation ; v. 39; Series on international taxation -- no. 39.
Publisher: Kluwer Law International; Sold and distributed in North, Central and South America by Aspen Publishers
Published: 2012
Place of publication: Alphen aan den Rijn, The Netherlands; Frederick, MD
Language: eng
Number of pages: 257
ISBN-13: 9789041132864
Subjects: Income tax; Tax incidence; Taxation; Law and legislation; Tax expenditures
Notes: Includes bibliographical references.
Table of contents: title: Part. I. Tax expenditures. The; title: Staff of the Joint Committee on Taxation revision of tax expenditure classification methodology : what is to be made of a change that makes no changes?  -- Paul R. McDaniel; title: Taxing tax expenditures?  -- Martin J. McMahon, Jr. -- The; title: tax expenditure concept globally  -- Miranda Stewart; title: Tax reform and tax expenditures in Australia  -- Richard J. Vann; title: Tax reform Paul McDaniel Style : the repeal of the grantor trust rules  -- Laura E. Cunningham & Noël B. Cunningham. -- Part II. The fair tax base and international tax reform; title: Horizontal equity revisted  -- James Repetti & Diane Ring; title: What is this thing called source?  -- Lawrence Lokken; title: Formula based transfer pricing  -- Yariv Brauner. -- Part III. A comparative perspective.  The; title: EU proposed CCCTB : some tax treaty issues  -- Kees van Raad; title: Shared legal orders : some thoughts about the influence of EU case law on international tax law rules of the EU member states  -- Irene J.J. Burgers; title: Intra group loans : a Swedish perspective  -- Bertil Wiman; title: European VAT and jurisdiction to tax -- Antonio Vázquez del Rey.