Comparative Fiscal Federalism: Edition 2
Reuven S. Avi-Yonah · Michael Lang
Haz 2016 · Kluwer Law International B.V.
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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.
Yazar hakkında
Reuven S. Avi-Yonah the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program, specializes in corporate and international taxation. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research. He is also a trustee of the American Tax Policy Institute, a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston. After receiving his BA, summa cum laude, from Hebrew University, he earned three additional degrees from Harvard University: an AM in history, a PhD in history, and a JD, magna cum laude, from Harvard Law School. He has published more than 150 books and articles, including Advanced Introduction to International Tax (Elgar, 2015), Global Perspectives on Income Taxation Law (Oxford University Press, 2011), and International Tax as International Law (Cambridge University Press, 2007).
Michael Lang is professor for tax law with specific reference to International tax law at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) in Vienna. He is also Vice Rector for Human Resources at WU. He has been president of WU's senate. Until 2004, he has also been partner at Deloitte. He has served as a member of the Permanent scientific Committee of the International Fiscal Association (IFA) and as Chairman of the Academic Committee of the European Association of Tax Law Professors (EATLP). Since 2004, he is president of the Austrian branch of IFA. He has been visiting professor at Peking University in Beijing, at the University of Sao Paulo, at the Sorbonne, at NYU, University of Florida, Georgetown University among others. He holds a Doctorate degree from the University of Vienna and an Honorary Doctorate from the University of Uppsala.
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