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Comparative fiscal federalism：comparing the European Court of Justice and the US Supreme Court's tax jurisprudence

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Bibliographic Details
Group Author: (Reuven Shlomo), 1957-; Hines James R.; Lang Michael, Dr.; Avi-Yonah Reuven S.
Published: Kluwer Law International,
Publisher Address: Alphen aan den Rijn
Publication Dates: c2007.
Literature type: Book
Language: English
Series: Eucotax series on European taxation ; v. 14
Subjects:
United States. > Supreme Court
Court of Justice of the European Communities.
Income tax > Law and legislation > European Union countries.
Income tax > Law and legislation > United States > States.
Tax incidence > United States > States.
Taxing power > United States > States.
Tax incidence > European Union countries.
Hof van Justitie van de Europese Gemeenschappen.
Supreme Court (VS)
Federalisme.
Dubbele belasting.
Belastingrecht.
Double taxation > European Union countries.
Verenigde Staten.
EU-landen.
Carrier Form: xxiv, 482 p.: ; 25 cm.
ISBN: 9789041125521
9041125523
Index Number: D950
CLC: D950.22
Call Number: D950.22/C737
Contents: 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.
Includes bibliographical references and index.
ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC law / Michael Lang -- Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad -- The US Supreme Court's state tax jurisprudence: a template for comparison / Walter Hellerstein -- 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. -- Tax discrimination: a comparative analysis of US and EU approaches / Tracy A. Kaye -- Income tax discrimination and the political and economic integration of Europe / Michael J. Graetz and Alvin C. Warren, Jr. -- The future of non-discrimination: direct taxation in community law / Michel Aujean -- 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 -- Most favored nation principle and internal market: some afterthoughts to case D / Albert J. Rädler -- US tax treaty policy and the European Court of Justice / Ruth Mason -- What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah.

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