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020			_a9789041125521
040			_aMAIN
041			_aEnglish
082			_a343.04 _bAVI/COM
100			_aAvi-yonah, R. S.
245			_aComparative fiscal federalism _cby R. S. Avi-Yonah, James R. Hines and Michael Lang.
260			_aUSA : _bKluwer Law
300			_a484 p.
440			_a(Eucotax series on European taxation) _nVol.14
500			_aTable 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
650			_aTax Law.
700			_aHines, James R.
700			_aLang, Michael
942			_cBK
999			_c1870 _d1870