The proper tax base :  structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel / 
edited by Yariv Brauner, Martin James McMahon, Jr. 
 - Alphen aan den Rijn, The Netherlands :  Kluwer Law International,  c2012. 
 - xviii, 257 p. :  ill. ;  25 cm. 
 - Series on international taxation ; v. 39 .
 - Series on international taxation ;  no. 39. .
<br/><br/>Includes bibliographical references. 
<br/><br/> 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? /  Taxing tax expenditures? /  tax expenditure concept globally /  Tax reform and tax expenditures in Australia /  Tax reform Paul McDaniel Style : the repeal of the grantor trust rules /  Horizontal equity revisted /  What is this thing called source? /  Formula based transfer pricing /  EU proposed CCCTB : some tax treaty issues /  Shared legal orders : some thoughts about the influence of EU case law on international tax law rules of the EU member states /  Intra group loans : a Swedish perspective /  European VAT and jurisdiction to tax /  Paul R. McDaniel --  Martin J. McMahon, Jr. --  Miranda Stewart --  Richard J. Vann --  Laura E. Cunningham & Noel B. Cunningham.  James Repetti & Diane Ring --  Lawrence Lokken --  Yariv Brauner.  Kees van Raad --  Irene J.J. Burgers --  Bertil Wiman --  Antonio Vazquez del Rey.  Part. I. Tax expenditures. The  The  Part II. The fair tax base and international tax reform --  Part III. A comparative perspective.  The 
<br/><br/><label>ISBN: </label>9789041132864 (acid-free paper)  RM543.40 9041132864 (acid-free paper) 
<br/><br/><label>Subjects--Personal Names: </label><br/>McDaniel, Paul R.
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax expenditures--Law and legislation.<br/>Income tax--Law and legislation.<br/>Taxation--Law and legislation.<br/>Tax incidence.