Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence / [edited by] Reuven S. Avi-Yonah, James R. Hines Jr. and Michael Lang.
2007
K4506 .C66 2007 (Map It)
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Details
Title
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence / [edited by] Reuven S. Avi-Yonah, James R. Hines Jr. and Michael Lang.
Published
Alphen aan den Rijn : Kluwer Law International, [2007]
Distributed
Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers
Copyright
©2007
Call Number
K4506 .C66 2007
Former Call Number
Comp 975 C7382 2007
ISBN
9789041125521
9041125523
9041125523
Description
xxiv, 482 pages ; 25 cm.
System Control No.
(OCoLC)145521782
Note
Papers from a conference held at the University of Michigan Law School in October 2005 and sponsored by the Law School, the European Union Center and Harvard Law School's Fund for Tax and Fiscal Research.
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Table of Contents
Ch. 1
ECJ direct tax cases and domestic constitutional principles : an overview / Claudio Sacchetto
1
Ch. 2
Double taxation and EC law / Michael Lang
11
Ch. 3
Nondiscrimination from the perspective of the OECD model and the EC treaty - structural and conceptual issues / Kees van Raad
55
Ch. 4
The US Supreme Court's state tax jurisprudence : a template for comparison / Walter Hellerstein
67
Ch. 5
The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU / Charles E. McLure, Jr.
119
Ch. 6
Tax discrimination : a comparative analysis of US and EU approaches / Tracy A. Kaye
191
Ch. 7
Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz Alvin C. Warren, Jr.
263
Ch. 8
The future of non-discrimination - direct taxation in community law / Michel Aujean
321
Ch. 9
The future of the principle of non-discrimination in the EU : towards a right to most favored nation treatment and a prohibition of double burdens? / Servaas van Thiel
331
Ch. 10
Most-favoured nation principle and internal market - some afterthoughts to case D. / Albert J. Radler
401
Ch. 11
US tax treaty policy and the European court of justice / Ruth Mason
405
Ch. 12
What can the US Supreme Court and the European court of justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah
465