000			02777cam a2200409 a 4500
005			20250918191456.0
008			130617s2012 ne a b 0|0 0 eng
020			_a9789041132864 (acid-free paper) _cRM543.40
020			_a9041132864 (acid-free paper)
039		9	_a201401061145 _badnan _c201311251513 _dmasrul _c201306171433 _dmasrul _y06-17-2013 _zmasrul
040			_aBTCTA _beng _cBTCTA _dOWT _dDLC _dUKM
090			_aC47.13.P744 2
090			_aC47.13 _b.P744 2
245	0	4	_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, _cc2012.
300			_axviii, 257 p. : _bill. ; _c25 cm.
490	1		_aSeries on international taxation ; v. 39
504			_aIncludes bibliographical references.
505	0	0	_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 & Noel 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 Vazquez del Rey.
600	1	0	_aMcDaniel, Paul R.
650		0	_aTax expenditures _xLaw and legislation.
650		0	_aIncome tax _xLaw and legislation.
650		0	_aTaxation _xLaw and legislation.
650		0	_aTax incidence.
700	1		_aMcDaniel, Paul R.
700	1		_aBrauner, Yariv, _d1969-
700	1		_aMcMahon, Martin J.
830		0	_aSeries on international taxation ; _vno. 39.
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/fy13pdf01/2012392623.html
907			_a.b15661611 _b2019-11-12 _c2019-11-12
942			_c01 _n0 _kC47.13.P744 2
914			_avtls003532746
990			_amab
991			_aFakulti Undang-Undang
998			_au _b2013-04-06 _cm _da _feng _gne _y0 _z.b15661611
999			_c548872 _d548872