The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU
Year of publication: |
2007
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Authors: | McLure, Charles E. |
Published in: |
Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence. - Alphen aan den Rijn : Kluwer Law International, ISBN 90-411-2552-3. - 2007, p. 119-190
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Subject: | Ländersteuer | State tax | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure | Rechtsprechung | Court decisions | Vergleich | Comparison | USA | United States | EU-Staaten | EU countries |
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