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Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

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Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's on Tax Jurisprudence 2nd ed

Edited by: Reuven S Avi-Yonah, Michael Lang

ISBN13: 9789041159748
Previous Edition ISBN: 9789041125521
Published: July 2016
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £147.00

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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).

  • Why this divergence?
  • And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?
What’s in this book:-

Among the contributory issues and topics covered are the following:-

  • conceptions of sovereignty and federalism;
  • discrimination in direct tax matters as an obstacle to a meaningful single market;
  • allocation of taxation competences;
  • non-resident versus resident taxation;
  • double burdens on cross-border economic activity;
  • retroactive recovery of unlawful state aid in the European Union;
  • role of competition law;
  • the revenue interests of states;
  • levels of corporate taxation;
  • the OECD Model’s nondiscrimination rules; and
  • the preliminary interpretation mechanism of the Court of Justice.
This book enables the comparison of the EU and US regime in adjudicating tax cases as well as the practical implications of these varying perspectives. This edition focuses on policy developments that are currently active and reflects all major changes since the first edition. The chapters, written by senior experienced authors of government and academic expertise, provide in-depth authoritative coverage of the policy-making options.

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.

Chapter 1. ECJ Direct Tax cases and Domestic Constitutional Principles: an Overview.
Chapter 2. Double Taxation and EC Law.
Chapter 3. Non discrimination from the Perspective of the OECD Model and the Ec treaty – Structural and Conceptual Issues.
Chapter 4. The US Supreme Court’s State Tax Jurisprudence: A Template for Comparison.
Chapter 5. The Long Shadow of History: Sovereignty, Tax Assignment, Legislation, and Judicial Decisions on Corporate Income Taxes in the US and the EU.
Chapter 6. Tax Discrimination: A Comparative Analysis of US and EU Approaches.
Chapter 7. Income Tax Discrimination and the Political and Economic Integration in Europe.
Chapter 8. The Future of Non-Discrimination – Direct Taxation in Community Law.
Chapter 9. The Future of the Principle of Non-Discrimination in the EU: Towards a Right to Most Favoured Nation Treatment and a Prohibition of Double Burdens?
Chapter 10. Most-Favoured Nation Principle and Internal market – Some Afterthoughts To Case D.
Chapter 11. US Tax Treaty Policy and the European Court of Justice.
Chapter 12. What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?.