Suchergebnisse

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. R(c)Þdler -- 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