Yonah, Reuven Avi, Lang, Michael 　著

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目次

PART I EU Perspective 1 European Constitutional Integration: The Case of Direct Taxation 2 There is Life in the Old Dog Yet: Horizontal Comparability and the Establishment of the Internal Market 3 Nondiscrimination and EU Direct Tax Law 4 Nondiscrimination from the Perspective of the OECD Model and the Treaty on the Functioning of the European Union: Structural and Conceptual Issues 5 EU State Aid Control: Balancing Tax Benefits and Fair Competition in the Pursuit of an Internal Market 6 Double Burdens on Cross-Border Economic Activity within the European Union PART II U.S. Perspective 7 The U.S. Supreme Court’s State Tax Jurisprudence: A Template for Comparison 8 The Long Shadow of History: Sovereignty, Tax Assignment, Legislation, and Judicial Decisions on Corporate Income Taxes in the U.S. and the EU 9 Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches 10 What Can the U.S. Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence? Index