- Publication date:
- Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2012.
- xviii, 257 p. : ill. ; 25 cm.
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, 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.
- McDaniel, Paul R.
Brauner, Yariv, 1969-
McMahon, Martin J.
Series on international taxation ; v. 39
Series on international taxation ; no. 39.