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.

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 and Noel̈ B. Cunningham. Part II. The fair tax base and international tax reform -- Horizontal equity revisted / James Repetti and 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 Vaźquez del Rey.