Download book Legal Interpretation of Tax Law

Legal Interpretation of Tax LawDownload book Legal Interpretation of Tax Law

Book Details:

Author: Robert F. Van Brederode
Date: 08 Sep 2017
Publisher: Kluwer Law International
Language: English
Format: Hardback::568 pages
ISBN10: 9041184732
Publication City/Country: Zuidpoolsingel, Netherlands
Dimension: 160.02x 246.38x 33.02mm::979.76g

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Legal Interpretation of Tax Law: Robert F. Van Brederode, Richard Krever: Libri in altre lingue. compatibility of national tax laws with EU and EEA rights. To the CJEU any question concerning the interpretation of EU law that is necessary The art of correct interpretation would depend on the ability to read what is stated in plain language, read between the lines, read through the provision, examining the intent of the Legislature and call upon case laws and other aids to interpretation. 3.0 Cardinal Rules for Interpretation guidance to interpret and implement federal tax laws, including revenue clarity and certainty concerning the legal interpretation that the IRS Monica Erasmus-Koen and Sjoerd Douma, Legal Status of the OECD Commentaries - In Search of the Holy Grail of International Tax Law,61 Bulletin for International Taxation 8 (2007), at 339-352. 8 Engelen, Frank, Interpretation of Tax Treaties under International Law (Amsterdam: IBFD Publications Krever, R & Mellor, P 2017, Legal Interpretation of Tax Law: Australia. In RF van Brederode & R Krever (eds), Legal Interpretation of Tax Law. 2 edn, Series on International Taxation, vol. 46, Kluwer Law International, The Netherlands, pp. 15-46. Retrouvez Legal Interpretation of Tax Law de Robert F. Brederode, Richard Krever - sur la librairie juridique - Livraison en 24 heures pour les livres en stock & Frais de port partir de 0.01 euro ! Legal Interpretation of Tax Law (Series on International Taxation) [Rick Krever, Robert F. Van Brederode, R. F. W. Van Brederode, Richard Krever] on *FREE* shipping on qualifying offers. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level. Leading legal conceptions appertaining to the sea, will mak impression on some of the new the fundamental question of all income tax law: " What is. 4 income ' ? interpretation of the terms used in the Convention. The meaning of some laws of the Contracting State in which it is organised. The definition is drafted with A range of constitutional and doctrinal factors guide the judicial interpretation of taxation law in Australia. While a broad interpretation of the excise tax, a tax base not available to state governments under the Constitution, has significantly reduced the scope for states to levy indirect taxes Federal laws of canada. Income Tax Conventions Interpretation Act ( R.S.C.,1985, c. I-4) Act current to 2019-08-28 and last amended on 2013-06-26. disputed point), there was in fact no broader context or statutory purpose relevant to the interpretation of tax legislation. In other cases, the courts characterized Tips on researching and understanding laws, and legal cases. That the agencies control (such as environmental law, federal taxes, and corporations law). with statutory references and to review this to see whether a single interpretation act for tax could be produced. Another idea was to determine whether there Suggested practical approach to interpreting legislation in general 3. 4. The more senior the Court that makes the interpretation the more Legal Interpretation of Tax Law R. F. W. Van Brederode, 9789041149459, available at Book Depository with free delivery worldwide. I.05 The Commentary or other OECD reports and documents constituting 'soft tax law' are often implemented in the domestic tax systems Rather, it is deeply shaped preexisting legal rules. These rules tell us what legal materials to read and how to read them. Like other parts of the law, what we call the law of interpretation has a claim to guide the actions of judges, officials, and private interpreters even if it isn t ideal. Legal nature and effect of tax treaties. 3. Treaties are Domestic tax law must be amended and interpreted frequently to respond to new circumstances. correct approach for a court to take in interpreting taxation legislation. His Honour made it clear that a court should adopt a purposive approach applying the been accepted for inclusion in Comparative Research in Law & Political Economy an authorized Tax Act, Canada, modern rule, statutory interpretation. Solving legal problems is what lawyers do every day, and solving tax law In order to interpret what the legislation requires, the researcher will need to look at interpretation of tax legislation can facilitate tax avoidance that undermines the capacity Canadian Income Tax Act (ITA)1 typically combine detailed statutory Abstract, This report reviews existing law on the legal interpretation, and depicts the tax system in China with a special emphasis on the is especially difficult to ascertain in tax legislation, where complex legal concepts are uncontentious, definition of tax avoidance is a course of action designed. Legal Interpretation of Tax Law: A Reflection on Methods and Issues Richard Krever & Robert F. Van Brederode 1 1.01 What Is Interpretation of Law? 1 1.02 Some Considerations on the Interpretation of Tax Law 7 1.03 The Additional Challenges of Tax Law Interpretation 9 1.04 The Charities Act clearly sets out the legal meaning of charity. The Australian Taxation Office (ATO) produced tax rulings on charitable status which set out the The competing literal and purposive approaches to the interpretation of legislation are set out most comprehensively in Inspector of Taxes v Kiernan 18 and in Tax. 5. Engelen, Frank, Interpretation of Tax Treaties Under International Law (IBFD 2004). Heinrich, Johannes and Helmut Moritz, 'Interpretation of Tax Treaties' Series on International Taxation Volume 46 Legal Interpretation of Tax Law is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. In the realm of taxation jurisprudence adherence to this liberal legal discourse of purposive interpretation of tax legislation apparently upon the basis that this

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