Comparative fiscal federalism. (2016)

• Record Type: Book
• Further Information: Note: Edited by Reuven S. Avi-Yonah, Michael Lang.
• Editors: Avi-Yonah, Reuven S (Reuven Shlomo), 1957-; Lang, Michael, 1965-
• Contents: Introduction / Reuven S. Avi-Yonah & Michael Lang -- European constitutional intergration : the case of direct taxation / Gianluigi Bizioli & Claudio Sacheto -- 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 air 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 EU / 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.
• Edition: Second edition
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2016
• Extent: 1 online resource (370 pages)
• Subjects: 343.04; Income tax -- Law and legislation -- European Union countries -- Congresses; Tax incidence -- European Union countries -- Congresses; Double taxation -- European Union countries -- Congresses; Income tax -- Law and legislation -- United States -- States -- Congresses; Tax incidence -- United States -- States -- Congresses; Taxing power -- United States -- States -- Congresses; Congresses; Congresses
• Languages: English
• ISBNs: 9789041159809; 9041159800
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.