TY  - BOOK
AU  - McDaniel,Paul R.
AU  - Brauner,Yariv
AU  - McMahon,Martin J.
TI  - The proper tax base: structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel 
T2  - Series on international taxation ; v. 39
SN  - 9789041132864 (acid-free paper)
PY  - 2012///
CY  - Alphen aan den Rijn, The Netherlands
PB  - Kluwer Law International
KW  - McDaniel, Paul R.
KW  - Tax expenditures
KW  - Law and legislation
KW  - Income tax
KW  - Taxation
KW  - Tax incidence
N1  - Includes bibliographical references; 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
UR  - http://www.loc.gov/catdir/toc/fy13pdf01/2012392623.html
ER  -