Comparative fiscal federalism by R. S. Avi-Yonah, James R. Hines and Michael Lang.
Material type:
TextLanguage: Series: (Eucotax series on European taxation). Vol.14 Publication details: USA : Kluwer LawDescription: 484 pISBN: - 9789041125521
- 343.04 AVI/COM
| Item type | Current library | Home library | Call number | Status | Date due | Barcode | Item holds | |
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NLUO | NLUO | 343.04 AVI/COM (Browse shelf(Opens below)) | Available | 1869 |
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| 343.037 SCH/TOW Towards a reorganisation system for sovereign debt : | 343.037 WAI/SOV Sovereign defaults before international courts and tribunals | 343.04 AMA/INT International tax law | 343.04 AVI/COM Comparative fiscal federalism | 343.04 CCH/INT International of shore financial centers | 343.04 CCH/TAX Tax planning and compliance in India | 343.04 DAT/SER Taxmann's service tax |
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