The proper tax base : structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel - McDaniel, Paul R.; Brauner, Yariv, 1969-; McMahon, Martin J. (Alphen aan den Rijn, The Netherlands : Kluwer Law International, 2012)
Part. I. Tax expenditures. The 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 -- Taxing tax expenditures? / Martin J. McMahon, Jr. -- The tax expenditure concept globally / Miranda Stewart -- Tax reform and tax expenditures in Australia / Richard J. Vann -- Tax reform Paul McDaniel Style : the repeal of the grantor trust rules / Laura E. Cunningham & Noel B. Cunningham. Part II. The fair tax base and international tax reform -- Horizontal equity revisted / James Repetti & Diane Ring -- What is this thing called source? / Lawrence Lokken -- Formula based transfer pricing / Yariv Brauner. Part III. A comparative perspective. The EU proposed CCCTB : some tax treaty issues / Kees van Raad -- 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 -- Intra group loans : a Swedish perspective / Bertil Wiman -- European VAT and jurisdiction to tax / Antonio Vazquez del Rey.
Includes bibliographical references.
Keywords: McDaniel, Paul R; Tax expenditures -- Law and legislation; Income tax -- Law and legislation; Taxation -- Law and legislation; Tax incidence