Both the United States and the European Union were founded in part because of the need for economic unity. Just as the U.S. Constitution established the dual sovereignty of the states and the federal government, the EU's Founding Treaty also divided competencies between the Community and the...

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...