In celebration of the 10th Anniversary of the Tillinghast Lectures in International Taxation, NYU will reprint in a single volume each Lecture and its Commentary as it originally appeared in the Tax Law Review. This is the introduction to the volume, and it provides brief commentary on each...

Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court’s broad interpretation of the EC freedoms causes it to find tax discrimination...