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.