Table of Contents:
Chapter 1. ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto
Chapter 2. Double taxation and EC law / Michael Lang
Chapter 3. Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad
Chapter 4. The US Supreme Court's state tax jurisprudence: a template for comparison / Walter Hellerstein
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.
Chapter 6. Tax discrimination: a comparative analysis of US and EU approaches / Tracy A. Kaye
Chapter 7. Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz and Alvin C. Warren, Jr.
Chapter 8. The future of non-discrimination: direct taxation in community law / Michel Aujean
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
Chapter 10. Most favored nation principle and internal market: some afterthoughts to case D / Albert J. Rädler
Chapter 11. US tax treaty policy and the European Court of Justice / Ruth Mason
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
Contributors
Index