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The proper tax base : structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel / edited by Yariv Brauner, Martin James McMahon, Jr.

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Language:
English.
Publication date:
2012
Imprint:
Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2012.
Format:
  • Book
  • xviii, 257 p. : ill. ; 25 cm.
Bibliography:
Includes bibliographical references.
Contents:
  • 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, Noël 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 Vázquez del Rey.
Contributor:
McDaniel, Paul R.
Brauner, Yariv, 1969-
McMahon, Martin J.
Series:
Series on international taxation ; v. 39
Series on international taxation ; no. 39.
Subjects:
ISBN:
9789041132864
9041132864

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