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...

This Study updates three earlier papers in the Economic Affairs Series: Tax Competition in the European Union (ECON 105, October 1998); Tax Co-ordination in the European Union (ECON 125, January 2001); and Tax Co-ordination in the EU: the latest position (ECON 128, March 2002). The text does not...

A report of the Activities of the European Union in the tax field in 2002.