Library Catalogue
The proper tax base : Structural fairness from an international and comparative perspective, essays in honor of Paul McDaniel (Record no. 32512)
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| 000 -LEADER | |
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| fixed length control field | 01919nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210528125926.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160316s2012 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041132864 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | n |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.040000 |
| Item number | BRA |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Brauner Yariv |
| 245 ## - TITLE STATEMENT | |
| Title | The proper tax base : Structural fairness from an international and comparative perspective, essays in honor of Paul McDaniel |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | The Netherlands |
| Name of publisher, distributor, etc. | Kluwer Law International |
| Date of publication, distribution, etc. | 2012 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 257p |
| Dimensions | xiii |
| 365 ## - TRADE PRICE | |
| Price amount | Rs. 9,646 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>Preface.<br/>Part I Tax Expenditures;<br/>Chapter 1 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.;<br/>Chapter 2 Taxing Tax Expenditures? Martin J. McMahon, Jr.;<br/>Chapter 3 The Tax Expenditure Concept Globally Miranda Stewart.;<br/>Chapter 4 Tax Reform and Tax Expenditures in Australia Richard J. Vann.;<br/>Chapter 5 Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules Laura E. Cunningham & Noel B. Cunningham.;<br/>Part II The Fair Tax Base and International Tax Reform.;<br/>Chapter 6 Horizontal Equity Revisited James Repetti & Diane Ring.;<br/>Chapter 7 What Is This Thing Called Source? Lawrence Lokken.;<br/>Chapter 8 Formula Based Transfer Pricing Yariv Brauner.;<br/>Part III A Comparative Perspective Chapter 9 The EU proposed CCCTB—Some Tax Treaty Issues Kees van Raad.;<br/>Chapter 10 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.;<br/>Chapter 11 Intra Group Loans—A Swedish Perspective Bertil Wiman.;<br/>Chapter 12 European VAT and Jurisdiction to Tax Antonio Vázquez del Rey |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | 1.Tax Expenditures - Law & Legislation2. Income Tax - Taxation 3. Tax Incidence |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | McMahon Martin James |
| -- | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 30.05.2017 | 9646.00 | 1 | 343.04 BRA | 29402 | 23.12.2020 | 06.03.2020 | 30.05.2017 | BOOKs |