ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC law / Michael Lang -- Nondiscrimination from the perspective of the OECD model and the EC treaty: structural and conceptual issues / Kees van Raad -- The US Supreme Court's...

Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...