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Legal Interpretation of Tax Law 2nd ed

Edited by: Robert van Brederode, Richard Krever

ISBN13: 9789041184733
Previous Edition ISBN: 9789041149459
Published: October 2017
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £149.00



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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.

Subjects:
Taxation
Contents:
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

Series: Series on International Taxation

Taxation of Derivatives and Cryptoassets 2nd ed ISBN 9789403523835
Published June 2024
Kluwer Law International
£143.00
Taxation of Derivatives and Cryptoassets 2nd ed (eBook) ISBN 9789403524054
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Kluwer Law International
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Double Non-taxation and the Use of Hybrid Entities 2nd ed (eBook) ISBN 9789403546766
Published December 2023
Kluwer Law International
£144.00
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Double Non-taxation and the Use of Hybrid Entities 2nd ed ISBN 9789403546667
Published December 2023
Kluwer Law International
£144.00
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea (eBook) ISBN 9789403534176
Published November 2023
Kluwer Law International
£81.00
(ePub)
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Tax Treaty Dispute Resolution: Lessons from the Law of the Sea ISBN 9789403534077
Published November 2023
Kluwer Law International
£81.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective ISBN 9789403537412
Published August 2022
Kluwer Law International
£96.00
The Role of Tax Law in Mergers and Acquisitions: A Chinese Perspective (eBook) ISBN 9789403537627
Published August 2022
Kluwer Law International
£96.00
(ePub)
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£139.00
£139.00
(ePub)
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Coordination and Cooperation: Tax Policy in the 21st Century ISBN 9789403537405
Published December 2021
Kluwer Law International
£128.00
Coordination and Cooperation: Tax Policy in the 21st Century (eBook) ISBN 9789403537603
Published December 2021
Kluwer Law International
£128.00
(ePub)
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Exploring the Nexus Doctrine In International Tax Law (eBook) ISBN 9789403533643
Published May 2021
Kluwer Law International
£75.00
(ePub)
Buy
Regulation and Tax in Space (eBook) ISBN 9789403533940
Published May 2021
Kluwer Law International
£79.00
(ePub)
Buy
Regulation and Tax in Space ISBN 9789403533933
Published May 2021
Kluwer Law International
£79.00
Exploring the Nexus Doctrine In International Tax Law ISBN 9789403533636
Published May 2021
Kluwer Law International
£75.00
Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed (eBook) ISBN 9789403520643
Published July 2020
Kluwer Law International
£375.00
(ePub)
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Permanent Establishment: Erosion of a Tax Treaty Principle 2nd ed ISBN 9789403520612
Published July 2020
Kluwer Law International
£375.00
International Taxation of Banking ISBN 9789403510941
Published February 2020
Kluwer Law International
£168.00
International Taxation of Banking (eBook) ISBN 9789403510958
Published February 2020
Kluwer Law International
£168.00
(ePub)
Buy
Tax Treaty Residence of Entities ISBN 9789403513010
Published November 2019
Kluwer Law International
£108.00
Hybrid Financial Instruments, Double Non-Taxation and Linking Rules ISBN 9789403510743
Published August 2019
Kluwer Law International
£130.00
Tax and the Digital Economy: Challenges and Proposals for Reform ISBN 9789403503615
Published May 2019
Kluwer Law International
£111.00
Taxation, Virtual Currency and Blockchain ISBN 9789403501031
Published December 2018
Kluwer Law International
£96.00
International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
£159.00
Out of print
£110.00
£110.00
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
£119.00
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
£149.00
Other Income under Tax Treaties ISBN 9789041166104
Published September 2015
Kluwer Law International
£241.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£154.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£167.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£125.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£173.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£212.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£183.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£177.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£253.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£220.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£279.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£300.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£233.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
Out of print
Tax Treaties and EC Law
ISBN 9789041106803
Published November 1990
Kluwer Law International
£295.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£281.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£273.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£388.00
International Studies in Taxation
ISBN 9789041196927
Published December 1968
Kluwer Law International
£253.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 1968
Kluwer Law International
£296.00