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Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US).
Among the contributory issues and topics covered are the following:-
How this will help you:
As an insightful and penetrating analysis of a topic of material importance to governments, tax policy makers and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers.
All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clear-sighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.