MARC Record from Library of Congress

LEADER: 02577cam a2200349 a 4500
001 2012392623
003 DLC
005 20121207092815.0
008 120420s2012 ne a b 010 0 eng d
010 $a 2012392623
020 $a9789041132864 (acid-free paper)
020 $a9041132864 (acid-free paper)
035 $a(OCoLC)ocn788244233
040 $aBTCTA$beng$cBTCTA$dOWT$dDLC
042 $alccopycat
050 00 $aK4465$b.P69 2012
245 04 $aThe proper tax base :$bstructural fairness from an international and comparative perspective : essays in honor of Paul McDaniel /$cedited by Yariv Brauner, Martin James McMahon, Jr.
260 $aAlphen aan den Rijn, The Netherlands :$bKluwer Law International ;$aFrederick, MD :$bSold and distributed in North, Central and South America by Aspen Publishers,$cc2012.
300 $axviii, 257 p. :$bill. ;$c25 cm.
490 1 $aSeries on international taxation ; v. 39
504 $aIncludes bibliographical references.
505 00 $gPart. I. Tax expenditures. The$tStaff of the Joint Committee on Taxation revision of tax expenditure classification methodology : what is to be made of a change that makes no changes? /$rPaul R. McDaniel --$tTaxing tax expenditures? /$rMartin J. McMahon, Jr. --$gThe$ttax expenditure concept globally /$rMiranda Stewart --$tTax reform and tax expenditures in Australia /$rRichard J. Vann --$tTax reform Paul McDaniel Style : the repeal of the grantor trust rules /$rLaura E. Cunningham & Noël B. Cunningham.$gPart II. The fair tax base and international tax reform --$tHorizontal equity revisted /$rJames Repetti & Diane Ring --$tWhat is this thing called source? /$rLawrence Lokken --$tFormula based transfer pricing /$rYariv Brauner.$gPart III. A comparative perspective. The$tEU proposed CCCTB : some tax treaty issues /$rKees van Raad --$tShared legal orders : some thoughts about the influence of EU case law on international tax law rules of the EU member states /$rIrene J.J. Burgers --$tIntra group loans : a Swedish perspective /$rBertil Wiman --$tEuropean VAT and jurisdiction to tax /$rAntonio Vázquez del Rey.
650 0 $aTax expenditures$xLaw and legislation.
650 0 $aIncome tax$xLaw and legislation.
650 0 $aTaxation$xLaw and legislation.
650 0 $aTax incidence.
600 10 $aMcDaniel, Paul R.
700 1 $aMcDaniel, Paul R.
700 1 $aBrauner, Yariv,$d1969-
700 1 $aMcMahon, Martin J.
830 0 $aSeries on international taxation ;$vno. 39.
856 41 $3Table of contents only$uhttp://www.loc.gov/catdir/toc/fy13pdf01/2012392623.html