The proper tax base : structural fairness from an international and comparative perspective ; essays in honor of Paul McDaniel
ed. by Yariv Brauner ...
| Year of publication: |
2012
|
|---|---|
| Other Persons: | Brauner, Yariv (contributor) ; McDaniel, Paul R. (honouree) ; McDaniel, Paul R. (honouree) |
| Publisher: |
Alphen aan den Rijn : Kluwer Law International |
| Subject: | Steuervergünstigung | Tax incentive | Steuererhebungsverfahren | Taxation procedure | Steuerreform | Tax reform | Gerechtigkeit | Justice | Steuerwirkung | Tax effects | Welt | World |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | XVIII, 257 S. |
|---|---|
| Series: | Series on international taxation. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0924-4654, ZDB-ID 580076-6. - Vol. 39 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Festschrift ; Sammelwerk ; Collection of articles of several authors |
| Language: | English |
| Notes: | Enth. 12 Beitr. Part. I. Tax expenditures. TheStaff 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. Thetax 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. TheEU proposed CCCTB : some tax treaty issues 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. |
| ISBN: | 978-90-411-3286-4 |
| Classification: | Recht einzelner Länder, Gebiete und Völker ; Steuerrecht |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009521607