• 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?

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.

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.