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Legal Interpretation of Tax Law, 2nd Edition

Legal Interpretation of Tax Law, 2nd Edition

Author: Robert van Brederode; Richard Krever
Publisher: Kluwer Law International
ISBN: 9789041184733
Published In: September 2017
Format: Hardback , 568 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details
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.

What’s in this book:

Leading experts from fourteen jurisdictions – ranging from long-standing 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:
- 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 government’s high court in providing precedent and guidelines for interpretation;
- external sources a court can consider when interpreting legislation;
- constitutional restrictions on the interpretation of legislation;
- prevalence of the General Anti-Avoidance Rule (GAAR);
- ‘transplanted’ categories (undefined terms that are clarified through the meaning of those same terms in another law);
- the concept of ‘ordinary income’;
- the concept of ‘capital’ expenses;
- interpretation of tax treaties; interpretation of key concepts in VAT and GST law, and
- interrelation of judicial interpretation and administrative interpretation.
The 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.

How this will help you:

This book helps practitioners and academics gain insight into how tax law and its provisions, in general and in particular, are likely to be applied to different types of cross-border transactions and investments. This unmatched resource thus serves as a handbook of information to tax departments and their advisors, tax lawyers working for international law firms and accounting firms, and in-house tax professionals working for multinational companies.
Editors

Contributors

Preface to the First Edition

Preface to the Second Edition

List of Abbreviations

Chapter 1 Legal Interpretation of Tax Law: A Reflection on Methods and Issues

Richard Krever & Robert F. van Brederode

Chapter 2 Legal Interpretation of Tax Law: Australia

Richard Krever & Peter Mellor

Chapter 3 Legal Interpretation of Tax Law: Brazil

Luís Eduardo Schoueri

Chapter 4 Legal Interpretation of Tax Law: Canada

Kim Brooks

Chapter 5 Legal Interpretation of Tax Law: China

Dongmei Qiu

Chapter 6 Legal Interpretation of Tax Law: The European Union

Robert F. van Brederode & Gerard Meussen

Chapter 7 Legal Interpretation of Tax Law: France

Thomas Dubut

Chapter 8 Legal Interpretation of Tax Law: Germany

Caroline Heber & Christian Sternberg

Chapter 9 Legal Interpretation of Tax Law: Hong Kong

Wilson Chow

Chapter 10 Legal Interpretation of Tax Law: Italy

Carlo Garbarino

Chapter 11 Legal Interpretation of Tax Law: Japan

Yoshihiro Masui

Chapter 12 Legal Interpretation of Tax Law: Russian Federation

Danil V. Vinnitskiy

Chapter 13 Legal Interpretation of Tax Law: Republic of South Africa

Robert C. (Bob) Williams

Chapter 14 Legal Interpretation of Tax Law: United Kingdom

John Snape

Chapter 15 Legal Interpretation of Tax Law: United States of America

Steve R. Johnson

Bibliography

Table of Cases