A Theory of Tax Discrimination

The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court’s broad interpretation of the EC freedoms causes it to find tax discrimination … [Read more...]

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A Theory of WTO Law

The creation of the World Trade Organization in 1994 with its streamlined and highly automatic system of dispute settlement has left open the question of whether we can identify a theory of its legal system. This article posits the idea that such a theory can be discerned if we … [Read more...]

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