Linz
Austria
40 Washington Square South
New York, NY 10012-1099
United States
Johannes Kepler University
NYU School of Law
SSRN RANKINGS
in Total Papers Downloads
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
Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax
