The contribution of economic analysis of law to the tax law methodology / Andrea Amatucci -- Tax law / Nicola D'Amatti -- Tax law and private law / Lerke Osterloh -- Administrative provisions in taxation law / Christoph Trzaskalik and Marion Petri -- The administrative procedure for determining tax liability / Eusebio González -- Double taxation conventions / Victor Uckmar -- Tax treaties in the Americas : the United States experience / Charles H. Gustafson -- The commentary of the OECD model tax convention as two-tier soft law : rule of conduct for tax authorities and living law for taxpayers / Konosuke Kimura -- A European legal tax order based on ability to pay / Joachim Lang and Joachim Englisch -- European Union tax law and internal tax systems / Gabriel Casado Ollero and Miguel A. Caanaño Anido -- Community acts and the internal public finance system / Andrea Amatucci

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