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As constitutional scholar John Nowak noted when the book was first released, "Professor Choper's Judicial Review and the National Political Process is mandatory reading for anyone seriously attempting to study our constitutional system of government. It is an important assessment of the democratic process and the theoretical and practical role of the Supreme Court." That view is no less true today, as borne out by the countless citations to this landmark work over the decades, including scores in the last few years alone. It is simply part of the foundational canon of constitutional law and political theory, an essential part of the library of scholars, students, and educated readers interested in considering the hard choices inherent in what the courts should decide and how they should decide them.
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.