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Vol 21 No 10 Oct/Nov 2016

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The Proper Tax Base: Structural Fairness from an International and Comparative Perspective


ISBN13: 9789041132864
Published: March 2012
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



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Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform.

  • tax expenditure budget construction;
  • tax expenditure reporting;
  • modern welfare economics as a driver of tax reform;
  • grantor trust rules;
  • the notion of “horizontal equity”;
  • the international tax norm of “income source”;
  • transfer pricing; and
  • jurisdictional application of VAT.
Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.

Subjects:
Taxation
Contents:
Preface. Part I Tax Expenditures.
Chapter 1 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.
Chapter 2 Taxing Tax Expenditures? Martin J. McMahon, Jr.
Chapter 3 The Tax Expenditure Concept Globally Miranda Stewart.
Chapter 4 Tax Reform and Tax Expenditures in Australia Richard J. Vann.
Chapter 5 Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules Laura E. Cunningham & Noel B. Cunningham. Part II The Fair Tax Base and International Tax Reform.
Chapter 6 Horizontal Equity Revisited James Repetti & Diane Ring.
Chapter 7 What Is This Thing Called Source? Lawrence Lokken.
Chapter 8 Formula Based Transfer Pricing Yariv Brauner. Part III A Comparative Perspective Chapter 9 The EU proposed CCCTB—Some Tax Treaty Issues Kees van Raad.
Chapter 10 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.
Chapter 11 Intra Group Loans—A Swedish Perspective Bertil Wiman.
Chapter 12 European VAT and Jurisdiction to Tax Antonio Vázquez del Rey.

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
To be published March 2017
Kluwer Law International
£97.00
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
£100.00
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
£148.00
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
£104.00
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
£104.00
£104.00
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
£104.00
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
£128.00
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041132062
Published August 2010
Kluwer Law International
£104.00
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
£119.00
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
£163.00
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
£119.00
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
£127.00
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
£100.00
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
£100.00
£158.00
The Dividend Concept in International Tax Law ISBN 9789041197658
Published January 2000
Kluwer Law International
Out of print