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The proper tax base : Structural fairness from an international and comparative perspective, essays in honor of Paul McDaniel
Publication details: The Netherlands Kluwer Law International 2012Description: 257p xiiiISBN:- 9789041132864
- 343.040000 BRA
Contents:
TABLE OF CONTENTS
Preface.
Part I Tax Expenditures;
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.;
Chapter 2 Taxing Tax Expenditures? Martin J. McMahon, Jr.;
Chapter 3 The Tax Expenditure Concept Globally Miranda Stewart.;
Chapter 4 Tax Reform and Tax Expenditures in Australia Richard J. Vann.;
Chapter 5 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.;
Chapter 6 Horizontal Equity Revisited James Repetti & Diane Ring.;
Chapter 7 What Is This Thing Called Source? Lawrence Lokken.;
Chapter 8 Formula Based Transfer Pricing Yariv Brauner.;
Part III A Comparative Perspective Chapter 9 The EU proposed CCCTB—Some Tax Treaty Issues Kees van Raad.;
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.;
Chapter 11 Intra Group Loans—A Swedish Perspective Bertil Wiman.;
Chapter 12 European VAT and Jurisdiction to Tax Antonio Vázquez del Rey
| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
BOOKs
|
. | 343.04 BRA (Browse shelf(Opens below)) | Available | 29402 |
TABLE OF CONTENTS
Preface.
Part I Tax Expenditures;
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.;
Chapter 2 Taxing Tax Expenditures? Martin J. McMahon, Jr.;
Chapter 3 The Tax Expenditure Concept Globally Miranda Stewart.;
Chapter 4 Tax Reform and Tax Expenditures in Australia Richard J. Vann.;
Chapter 5 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.;
Chapter 6 Horizontal Equity Revisited James Repetti & Diane Ring.;
Chapter 7 What Is This Thing Called Source? Lawrence Lokken.;
Chapter 8 Formula Based Transfer Pricing Yariv Brauner.;
Part III A Comparative Perspective Chapter 9 The EU proposed CCCTB—Some Tax Treaty Issues Kees van Raad.;
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.;
Chapter 11 Intra Group Loans—A Swedish Perspective Bertil Wiman.;
Chapter 12 European VAT and Jurisdiction to Tax Antonio Vázquez del Rey