Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Introduction / Reuven S. Avi-Yonah & Michael Lang European constitutional integration: the case of direct taxation / Gianluigi Bizioli & Claudio Sacchetto There is life in the old dog yet: horizontal comparability and the establishment of the internal market / Michael Lang Nondiscrimination and EU direct tax law / Richard Lyal Nondiscrimination from the perspective of the OECD model and the treaty on the functioning of the European Union: structural and conceptual issues / Kees van Raad & Alexander Bosman EU state aid control: balancing tax benefits and fair competition in the pursuit of an internal market / Raymond H.C. Luja Double burdens on cross-border economic activity within the European Union / Servaas van Thiel The U.S. 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 U.S. and the E.U. / Charles E. McLure Jr. Tax discrimination: a comparative analysis of U.S. and EU approaches / Tracy A. Kaye What can the U.S. Supreme Court and the European Court of Justice learn from each other's tax jurisprudence? / Reuven S. Avi-Yonah.
K4459.8 .C65 2016
Alphen aan den Rijn, The Netherlands : Wolters Kluwer,