Comparative fiscal federalism (Record no. 1870)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02083nam a2200229 a 4500 |
| 005 - DATE & TIME | |
| control field | 20161206154443.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 141201s9999 xx 000 0 und d |
| 020 ## - ISBN | |
| International Standard Book Number | 9789041125521 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | NLUO |
| 041 ## - LANGUAGE | |
| Language | |
| 082 ## - DDC NUMBER | |
| Classification number | 343.04 |
| Book Number | AVI/COM |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Avi-yonah, R. S. |
| 245 ## - TITLE STATEMENT | |
| Title | Comparative fiscal federalism |
| Statement of responsibility, etc. | by R. S. Avi-Yonah, James R. Hines and Michael Lang. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | USA : |
| Name of publisher, distributor, etc | Kluwer Law |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | 484 p. |
| 440 ## - SERIES STATEMENT | |
| Series Title | (Eucotax series on European taxation) |
| Number | Vol.14 |
| 500 ## - GENERAL NOTE | |
| General note | Table of Contents:<br/>Chapter 1. ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto <br/>Chapter 2. Double taxation and EC law / Michael Lang<br/>Chapter 3. Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad<br/>Chapter 4. The US Supreme Court's state tax jurisprudence: a template for comparison / Walter Hellerstein<br/>Chapter 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.<br/>Chapter 6. Tax discrimination: a comparative analysis of US and EU approaches / Tracy A. Kaye<br/>Chapter 7. Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz and Alvin C. Warren, Jr. <br/>Chapter 8. The future of non-discrimination: direct taxation in community law / Michel Aujean <br/>Chapter 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 <br/>Chapter 10. Most favored nation principle and internal market: some afterthoughts to case D / Albert J. Rädler <br/>Chapter 11. US tax treaty policy and the European Court of Justice / Ruth Mason<br/>Chapter 12. What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah <br/>Contributors<br/>Index |
| 650 ## - SUBJECT | |
| Subject | Tax Law. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Added Entry Personal Name | Hines, James R. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Added Entry Personal Name | Lang, Michael |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Location (home branch) | Sublocation or collection (holding branch) | Date acquired | Koha issues (times borrowed) | Koha full call number | Barcode (Accession No.) | Koha date last seen | Koha date last borrowed | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NLUO | NLUO | 01/12/2014 | 5 | 343.04 AVI/COM | 1869 | 30/05/2019 | 08/04/2019 | 01/12/2014 | Book |