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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Williams published

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

Low stock.

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.

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
Published November 2017
Kluwer Law International
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041183941
Published June 2017
Kluwer Law International
Tax Sovereignty in the BEPS Era ISBN 9789041167071
Published June 2017
Kluwer Law International
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International