Download or read book Drafting Legislation written by Constantin Stefanou and published by Routledge. This book was released on 2016-05-13 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drafting Legislation sets out to prove Sir William Dale's doctrine that the rules for drafting good quality legislation are the same in common and civil systems of law. Legislative solutions can therefore serve the drafter, the judge and the practitioner of any jurisdiction. The book discusses the general issue of quality in legislation from the legislative process to the actual drafting interpretation and enforcement. It also analyzes topics related to quality in legislation such as clarity, precision and disambiguity, plain language and gender-neutral language and assesses whether Sir William's view of universality in the definition and elements of quality in legislation is right or not. The volume is of critical interest to students and scholars of European law and the philosophy and theory of law.
Download or read book Legislative Drafting written by Aldo Zammit Borda and published by Routledge. This book was released on 2013-10-31 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legislative drafting is an extremely onerous, exacting and highly-skilled task. What is clearly conceived in the mind may not be easily expressed with clarity and precision in words. It is a highly technical discipline, and one of the most vigorous forms of writing. Few lawyers have the special combination of skills, aptitudes and temperament necessary for a competent draftsperson. This book provides, for the first time, detailed commentary on legislative drafting with a specific focus on the Commonwealth, covering: the ethics of legislative drafting, teaching, training and retention of drafters, the role of legislative drafting in good governance, keeping the statute book up-to-date, drafting by more than words: the use of graphics, labels and formulae in legislation; and the particular challenges of drafting for small states. It constitutes a key reference for legislative drafters, parliamentary counsel and professionals involved in this field in the Commonwealth and beyond. This book was based on a special issue of Commonwealth Law Bulletin.
Download or read book Drafting Legislation written by Helen Xanthaki and published by Bloomsbury Publishing. This book was released on 2014-10-16 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the first thorough academic analysis of legislative drafting. By placing the study of legislation and its principles within the paradigm of Flyvberg's phronetic social sciences, it offers a novel approach which breaks the tradition of unimaginative past descriptive reiterations of drafting conventions. Instead of prescribing rules for legislation, it sets out to identify efficacy as the main aim of the actors in the policy, legislative and drafting processes, and effectiveness as the main goal in the drafting of legislation. Through the prism of effectiveness as synonymous with legislative quality, the book explores the stages of the drafting process; guides the reader through structure and sections in their logical sequence, and introduces rules for drafting preliminary, substantive and final provisions. Special provisions, comparative legislative drafting and training for drafters complete this thorough analysis of the drafting of legislation as a tool for regulation. Instead of teaching the reader which drafting rules prevail, the book explores the reasons why drafting rules have come about, thus encouraging readers to understand what goal is served by each rule and how each rule applies. The book is aimed at academics and practitioners who draft or use statutory law in the common or civil law traditions.
Download or read book Technical and Miscellaneous Revenue Act of 1988 written by United States. Congress and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Law Design and Drafting Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Download or read book Report of the Departmental Committee on Income Tax written by Great Britain. Treasury. Income Tax Committee and published by . This book was released on 1905 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Farmer s Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studies in the History of Tax Law Volume 4 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2010-06-07 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
Download or read book House of Lords Economic Affairs Committee The Draft Finance Bill 2014 HL 146 written by Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2014-03-11 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government proposes introducing legislative tests to determine if an Limited Liability Partnership member is an employee or truly a partner. Failing these tests would make the member liable for income tax and National Insurance Contributions (NIC) as an employee and the LLP would pay employer NICs. Nearly all the evidence received by the Committee was that the legislative tests failed to achieve the policy objective. Many suggested that existing case law could be used instead. A delay in implementation until April 2015 would allow for further consultation to target the legislation better and for businesses to adapt to the changes. The Committee also raised concerns that the proposed changes to tax arrangements for LLPs would apply only to UK registered LLPs and not those conducting business here but formed outside the UK. The Committee is content in principle with proposed measures to counter shifting of profit to corporate members of partnerships to minimise tax liability and highlights the extent of this practice in the Alternative Investment Fund Management (AIFM) Sector. But the Committee wants to see the legislation drafted more precisely. And it is concerned that the Government's revised estimates of the tax yield from these measures, and particularly the additional £1.92bn in 2015-2019 from the AIFM sector, show that the Government's original estimates of tax yield were very wide of the mark.
Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1905 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Special Report written by Great Britain: Parliament: House of Lords: Delegated Powers and Regulatory Reform Committee and published by The Stationery Office. This book was released on 2005-04-18 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special Report : Sessions 2003-04 and 2004-05, the work of the Committee, 18th report of session 2004-05, report with Evidence
Download or read book Criminal Justice and Taxation written by Peter Alldridge and published by Oxford University Press. This book was released on 2017 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: A topical and lively discussion of how the criminal justice system attempts to ensure compliance with tax responsibility, discussing the development of tax evasion offences and the relationship between evasion and evidential rules, prosecution structures, and alternatives to prosecution.
Download or read book Studies in the History of Tax Law Volume 2 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2007-01-29 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in tax law and of access to justice for taxpayers, definitions of income and its UK subset 'total income', capital gains tax, stamp duty on newspapers, the wartime excess profits tax, the nature of tithes, the strange tale of Jasper Moore, the real nature of the decision in the Duke of Westminster case, the demise of wealth transfer taxes in Canada, the nature of the US corporate tax and debates in the US about whether to raise war finance by issuing bonds or levying tax. As a whole the papers illustrate not only the wide variety but also the real depth of the issues waiting to be investigated in this rapidly growing field of scholarship.
Download or read book Sessional Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1905 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 1967 with total page 1458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Download or read book Journal of the House of Representatives of the United States written by United States. Congress. House and published by . This book was released on 1961 with total page 1314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House."
