Russell Stewart Oil Company V. Department of Revenue
Author :
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Page : 0 pages
File Size : 40,95 MB
Release : 1986
Category : Legal briefs
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Author :
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Page : 0 pages
File Size : 40,95 MB
Release : 1986
Category : Legal briefs
ISBN :
Author :
Publisher :
Page : 84 pages
File Size : 18,24 MB
Release : 1989
Category : Legal briefs
ISBN :
Author : Reuven S. Avi-Yonah
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 19,79 MB
Release : 2016-06-20
Category : Law
ISBN : 9041159800
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: 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; – nonresident 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. 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 clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Author : Michael Lang
Publisher : IBFD
Page : 375 pages
File Size : 23,9 MB
Release : 2012
Category : Double taxation
ISBN : 908722155X
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Author : Jerome R. Hellerstein
Publisher :
Page : 534 pages
File Size : 48,61 MB
Release : 1983
Category : Taxation, State
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Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution
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Page : 56 pages
File Size : 34,73 MB
Release : 2005
Category : Corporations
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Author : Illinois. General Assembly. Legislative Reference Bureau
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Page : 132 pages
File Size : 37,36 MB
Release : 2008
Category : Constitutional law
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Page : 80 pages
File Size : 22,2 MB
Release : 1941
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Author : Illinois. Supreme Court
Publisher :
Page : 632 pages
File Size : 17,19 MB
Release : 1989
Category : Law reports, digests, etc
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Author : Jerome R. Hellerstein
Publisher :
Page : 1102 pages
File Size : 37,87 MB
Release : 1993
Category : Law
ISBN :