Screen LibraryLegal interpretation of tax law /
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. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly r...
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| Group Author: | ; |
|---|---|
| Published: |
Kluwer Law International,
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| Publisher Address: | Alphen aan den Rijn, The Netherlands : |
| Publication Dates: | [2017] |
| Literature type: | Book |
| Language: | English |
| Edition: | Second edition. |
| Series: |
Series on international taxation,
volume 46 |
| Subjects: | |
| Summary: |
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. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines. |
| Carrier Form: | xli, 520 pages ; 25 cm. |
| Bibliography: | Includes bibliographical references (pages 439-469). |
| ISBN: |
9789041184733 9041184732 |
| Index Number: | K4460 |
| CLC: | D912.2 |
| Call Number: | D912.2/L496/2nd ed. |
| Contents: |
Legal interpretation of tax law : a reflection on methods and issues / Legal interpretation of tax law : Australia / Legal interpretation of tax law : Brazil / Legal interpretation of tax law : Canada / Legal interpretation of tax law : China / Legal interpretation of tax law : the European Union / Legal interpretation of tax law : France / Legal interpretation of tax law : Germany / Legal interpretation of tax law : Hong Kong / Legal interpretation of tax law : Italy / Legal interpretation of tax law : Japan / Legal interpretation of tax law : Russian Federation / Legal interpretation of tax law : Republic of South Africa / Legal interpretation of tax law : United Kingdom / Legal interpretation of tax law : United States of America / |