000			01919nam a2200217Ia 4500
999			_c32512 _d32512
003			OSt
005			20210528125926.0
008			160316s2012 xxu||||| |||| 00| 0 eng d
020			_a9789041132864
040			_cn
082			_a343.040000 _bBRA
100			_aBrauner Yariv
245			_aThe proper tax base : Structural fairness from an international and comparative perspective, essays in honor of Paul McDaniel
260			_aThe Netherlands _bKluwer Law International _c2012
300			_a257p _cxiii
365			_b Rs. 9,646
505			_aTABLE 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
650			_a1.Tax Expenditures - Law & Legislation2. Income Tax - Taxation 3. Tax Incidence
700			_aMcMahon Martin James _a
942			_2ddc _cBK