£149.00

Wolters Kluwer Legal Interpretation of Tax Law, 2nd Edition (Series on International Taxation)

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£149.00 £60.42 £79.74 £99.07 £118.40 £137.73 £157.05 01 July 2024 18 November 2024 07 April 2025 25 August 2025 13 January 2026

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17 days 22 days 92 days 133 days 298 days · current 0 75 149 224 298 £68-85 £85-101 £101-117 £117-133 £133-149 Days at Price

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Description

This book is the rst to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level. Leading experts in fourteen jurisdictions ranging from longstanding common law and civil law countries to emerging economies and transitional economies shifting from socialist to market systems provide detailed analysis and commentary on such tax law topics and issues as the following: methods of tax law interpretation used in each jurisdiction; how the judiciary is organized in each jurisdiction as regards tax law; the role, if any, of the central governments high court in providing precedent and guidelines for interpretation; external sources a court can consider when interpreting legislation; constitutional restrictions on interpretation of legislation; prevalence of the General Anti-Avoidance Rule (GAAR); transplanted categories (an unde ned term is clari ed through the meaning of that same term in another law); the concept of ordinary income; the concept of capital expenses; interpretation of tax treaties; and interrelation of judicial interpretation and administrative interpretation.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
30 August 2017
Listed Since
15 September 2017

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