Download or read book Principles of interpretation in internal and international tax law written by Jean van Houtte and published by . This book was released on 1968 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of Interpretation in Internal and International Tax Law II written by Jean Van Houtte and published by . This book was released on 1968 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of Interpretation in Internal and International Tax Law written by Jean van Houtte and published by . This book was released on 1968 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treatise on the relationship between tax law and civil law, chiefly in Europe, with references to case law, tax literature, and international treaties.

Download or read book Taxmann s Interpretation of Taxing Statutes Treatise to Understand Legislative Intent Interpretation Strategies Covering Rules Literal Golden Mischief Approaches Plain Purposive written by Dr. K.N. Chaturvedi and published by Taxmann Publications Private Limited. This book was released on 2024-04-02 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book enables the reader to understand the complex world of statutory interpretation, especially in the context of taxation laws. This book analyses the intricate relationship between legislation and its interpretation by the judiciary, underscoring the critical role that statutory law plays in contemporary society. It highlights the challenges judges face in deciphering the often opaque language used in statutes. The book stresses the importance of understanding legislative intent and the various approaches to interpretation, such as the literal rule, golden rule, and mischief rule, while also introducing the reader to more modern methodologies like the plain meaning approach and purposive approach. This book is tailored for a broad audience, including tax practitioners, lawyers, judges, academicians, and policymakers. Its comprehensive coverage of both foundational principles and contemporary developments in tax law interpretation makes it an invaluable resource for those engaged in the legal, academic, and practical aspects of taxation. The Present Publication is the 2nd Edition, authored by Dr. K.N. Chaturvedi, with the following noteworthy features: • [Highlights of the 2nd Edition] are as follows: o [Updates] Discusses the developments in tax policy and interpretation since 2008, including the implementation of the GST regime in India and global tax law alignments like GAAR and MLI o [Judicial Decisions] Discusses recent Supreme Court decisions on key aspects of the Income-tax Act, 1961, and analyses the judicial stance on tax exemptions and deductions o [New Content] Introduces chapters on Tax exemptions and DTAA, updates on customs tariff classifications, and discussions on the simplification and rationalization of direct taxes o [Legislative Changes] Notes the enactment of the Provisional Collection of Taxes Act, 2023, which updates the 1931 Act, reflecting ongoing legislative evolution • [Judicial Scrutiny and the Art of Drafting] It presents examples from judicial pronouncements that critique legislative drafting, illustrating this with case laws, and discusses the resulting judicial efforts to interpret ambiguous statutes • [Legislative Language and Public Understanding] The debate on whether laws should be written in plain English is addressed, with opinions suggesting that simplifying legal language may not necessarily benefit the general public due to the complexities of legal interpretation and context • [Evolving Principles of Judicial Interpretation] The book notes a shift from traditional rules of statutory interpretation (literal, golden, and mischief rules) towards more nuanced approaches like plain meaning, contextual, and purposive interpretations, reflecting a broader and more flexible understanding of legislative texts • [Comparative Analysis of Statutory Interpretation] This book discusses interpretation practices across common law countries (the United Kingdom, Canada, Australia, the United States, and India), highlighting differences and commonalities in approaches • [Structural Overview of Tax Law] Early chapters provide an in-depth look at India's tax system, the constitutional framework of taxation, the legislative process for tax statutes, and the structural anatomy of an Act, laying a foundation for understanding statutory interpretation in the context of taxation The detailed contents of the book are as follows: • Tax System in India o The book begins with an exploration of the principles of rule of law and governance as they relate to taxation o It discusses the complexities of statutory interpretation, specifically within the realm of taxation laws o An in-depth look at the various tax systems in India, including service tax, income tax, and other significant taxes o Attention is given to state taxes and the introduction of new tax laws, illustrating the evolving nature of tax legislation • Constitutional Provisions Relating to Taxation o Delivers a foundational understanding of what constitutes a tax and the necessity of legal authority for its levy and collection o Examines constitutional remedies in tax matters and differentiates between tax, fee, and cess o Details the distribution of legislative powers between Parliament and State Legislature, including competence to tax and specific taxes like income tax, sales tax, and excise duty on liquor o Addresses the interpretation of legislative entries, the concept of pith and substance, and the limits of taxing power, including instances where statutes have been held constitutional or unconstitutional • Various Stages of Law-Making and Their Relevance as an Aid to Interpretation o Offers insight into the law-making process, the relationship between policy and drafting, and the introduction and types of bills o Discusses the significance of presidential recommendations, accompanying documents for taxation bills, and various memorandums and notes that provide clarity to legislative intent o Explores how statutory interpretation is influenced by law commission reports, taxation committees, parliamentary committees, and speeches by legislators • Structure of a Taxing Statute o Provides a comprehensive guide to drafting taxing statutes, including the importance of the title, preamble, and definition clauses o Explains the roles of legal fiction, headings, marginal notes, explanations, provisos, schedules, and the power to remove difficulties in tax legislation • Tax Interpretation of Exemption Provisions o Discusses the preliminary aspects, constitutional provisions, and complexity of tax exemption provisions o Emphasizes procedural safeguards, judicial review, flexibility in designing exemption provisions, and interpretation of these provisions o Covers tax incentives and the concept of legitimate expectation in tax law • DTAA and International Taxation o Introduces Double Taxation Avoidance Agreements (DTAA) and their role in international taxation, including Supreme Court rulings on the matter o Details the new scheme of international taxation, amendments to the Income-tax Act, and specific sections pertinent to international agreements o Explores the interpretation of DTAA and the Multilateral Instrument (MLI), as well as significant judgments related to international tax law • Different Approaches to Interpretation o Expounds on the basic principles of statutory interpretation and compares the approaches taken by various jurisdictions, including the United Kingdom, Australia, Canada, and India • Tax Evasion, Tax Avoidance, and Tax Mitigation o Addresses the distinctions between tax evasion, tax avoidance, and tax mitigation o Details the statutory framework on tax avoidance, including General Anti-Avoidance Rules (GAAR) and transfer pricing provisions • Aids to Interpretation o Discusses general, internal, and external aids to the interpretation of tax statutes o Outlines general presumptions relevant to the interpretation of tax laws, including presumptions about constitutionality, retrospective effect, exemption provisions, and implied repeal o Includes a discussion on the use of Latin maxims and the significance of popular, ordinary, and technical meanings in statutory interpretation • Simplification and Rationalisation of Direct Taxes o Covers efforts towards simplifying and rationalizing direct taxes, including the roles of various committees, commissions, and reports from the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) o Reviews the Direct Tax Code Bill 2010 and outlines key concepts for the future of tax law simplification

Download or read book Interpretation of Tax Treaties under International Law written by F. A. Engelen and published by IBFD. This book was released on 2004 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is to analyse and discuss the rules and principles of international law relevant to the interpretation of treaties in general, and their application to tax treaties in particular. The rules of international law enshrined in articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties are therefore central to this study. Where appropriate, reference is made to the jurisprudence of the International Court of Justice, and to the law and procedure of other international court and tribunals. Considers also the extent to which the relevant rules and principles of international law are binding on domestic court and taxpayers. The importance of international law for the purpose of the interpretation of tax treaties is illustrated by a number of leading cases decided by the Dutch Supreme Court (Hoge Raad).

Download or read book Tax Treaty Interpretation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2001-12-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

Download or read book Legal Interpretation of Tax Law written by Robert F. van Brederode and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book International Tax Law written by Andrea Amatucci and published by Kluwer Law International B.V.. This book was released on 2012-07-01 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.

Download or read book Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law written by Guglielmo Maisto (jurist.) and published by IBFD. This book was released on 2005 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).

Download or read book Vogel Interpretation Tax Laws written by Klaus Vogel and published by Springer. This book was released on 1998-07-13 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Constitutes papers and discussions resulting from a conference held in Fürstenfeldbruck near Munich, on Sept. 9-10, 1996, in honour of Hiroshi Kaneko.

Download or read book Aspen Treatise for Introduction To United States International Taxation written by Paul R. McDaniel and published by Aspen Publishing. This book was released on 2014-03-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to United States International Taxation, Sixth Edition, presents the basic principles and rules of the United States international tax system in brief and manageable form. This title is a joint publication with Kluwer Law International (KLI). Key Features: Introduces the application of U.S. income and wealth transfer tax systems with regard to taxpayers investing or transacting business in the U.S. and other countries Includes overview of the U.S. income tax system Gives references to the Internal Revenue Code provisions under discussion, and to the Treasure Regulations issued interpreting the statutory rules Highlights significant administrative announcements of the Internal Revenue Service (revenue rulings and revenue procedures), as well as case law Covers in detail the important changes made by the 2004 Jobs Act

Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Download or read book The Interpretation of International Law by Domestic Courts written by Helmut Philipp Aust and published by Oxford University Press. This book was released on 2016 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Interpretation of International Law by Domestic Courts assesses the growing role of domestic courts in the interpretation of international law. It asks whether and if so to what extent domestic courts make use of the international rules of interpretation set forth in the Vienna Convention on the Law of Treaties. Given the expectation that rules of international law are to have a uniform interpretation and application throughout the world, the practice of domestic courts is considerably more diverse. The contributions to this book analyze three key questions: first, whether international law requires a coherent interpretive approach by domestic courts. Second, whether a common or convergent methodological outlook can be found in domestic court practice. Third, whether a common interpretive approach is desirable from a normative perspective. The book identifies a considerable tension between international law's ambition for universal and uniform application and a plurality of different approaches. This tension between unity and diversity is analyzed by a group of leading international lawyers from a wide range of geographical, disciplinary and methodological approaches. Drawing on domestic practice of number of jurisdictions including, among others, Colombia, France, Japan, India, Israel, Mexico, South Africa, the United Kingdom and the United States, the book puts the interpretative practice of domestic courts in a wider context. Its chapters offer doctrinal, practical as well as theoretical perspectives on a central question for international law.

Download or read book The Public International Law of Taxation written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2019-05-22 with total page 963 pages. Available in PDF, EPUB and Kindle. Book excerpt: The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.

Download or read book U S Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Treaty Interpretation by the WTO Appellate Body written by Isabelle Van Damme and published by . This book was released on 2009 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes how the Appellate Body uses particular principles of general international law in interpreting the WTO covered agreements. It deals equally with general international law and WTO law. The aim is to explain how the Appellate Body interprets and applies customary international law on treaty interpretation in dealing with the WTO covered agreements. The main concern is to analyze the judicial reasoning and ways of justifying judicial decision-making. In particular, it answers the question of how the Appellate Body explains its reading of WTO treaty language. It is argued that the Appellate Body has interpreted the WTO covered agreements in a contextual and effective manner, an approach that corresponds with general international law. The character of the WTO covered agreements has, nevertheless, confronted the Appellate Body with some questions of interpretation that were until recently unexplored or neglected by other courts and tribunals. In that sense, the Appellate Body has contributed to the development of general international law on treaty interpretation, or at least to its practice. WTO law is primarily treaty law, but increasingly soft law and broader themes and values from other disciplines, such as governance, variable geometry and legitimacy, are introduced and discussed. Customary international law - with the exception of the principles of treaty interpretation - and general principles of law are often seen as excluded entirely. An ancillary theme of this proposed monograph is the extent to which customary international law and general principles of law have penetrated WTO law through the technique of treaty interpretation.