Georg Kofler

Johannes Kepler University

Linz

Austria

NYU School of Law

Acting Assistant Professor of Tax Law

40 Washington Square South

New York, NY 10012-1099

United States

  • Johannes Kepler University

  • NYU School of Law

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Georg Kofler and Ruth Mason
Johannes Kepler University and University of Virginia School of Law
Downloads 902 (26,027)
Citation 1

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ECJ, European Court of Justice, tax discrimination, double taxation, EC Treaty, double burdens, mutual recognition, Kerckhaert, Moorman, Container Corporation, Supreme Court, Commerce Clause, apportionment, Bibb, internal market, common market, freedom of movement, double tax treaties, DTC, imputati

2.

Constitutional Restraints on Corporate Tax Integration

Tax Law Review, Forthcoming
Number of pages: 76 Posted: 05 Mar 2008 Last Revised: 20 Oct 2015
Walter Hellerstein, Georg Kofler and Ruth Mason
University of Georgia School of Law, Johannes Kepler University and University of Virginia School of Law
Downloads 545 (51,364)

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Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax