Legal Interpretation of Tax Law

1. Auflage 2014
ISBN: 978-90-411-4945-9
Verlag: Wolters Kluwer

Buch, Englisch, Band 46, 448 Seiten

Reihe: Series on International Taxation Set

Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a global level.
It covers 11 jurisdictions, each of which is written by a leading expert in the area. The countries range from those with longstanding common law and civil law, to emerging economies and transitional economies shifting from socialist to market systems.
You’ll find a comprehensive interpretation of the law in the areas of VAT and GST or other general sales tax, along with corporate income taxes.
The introduction outlines the theoretical approaches to legal interpretation in general, and gives you an overview of issues and topics relevant to taxation – designed to help you understand the jurisdictional chapters that follow. Within each of these chapters you’ll find detailed analysis and commentary on issues such 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 interpretation of legislation;
- prevalence of the general anti-avoidance rule (GAAR);
- ‘transplanted’ categories (an undefined term is clarified through the meaning of that same term in another law);
- the concept of ‘ordinary income’;
- the concept of ‘capital’ expenses;
- interpretation of tax treaties; and
- interrelation of judicial interpretation and administrative interpretation.
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 will this help you?;
- When consulting you need not only a good knowledge of tax law, but also how it is explained and interpreted in the courts of foreign jurisdictions. This book provides both, giving you the practical resource you need to advise your clients effectively
- Gives you a thorough understanding of how both tax law generally, and specific provisions are likely to be applied to different types of cross-border transactions and investment
If you are an advisor to a tax department, a tax lawyer working for international law firms and accounting firms, or an in-house tax professional working for multinational companies, this essential work will provide you with the information you need. Practitioners and academics will also find its comprehensive treatment and insight of interest.

Autoren/Hrsg.

Van Brederode, Robert

Krever, Rick

Fachgebiete

• Rechtswissenschaften Steuerrecht

Inhaltsverzeichnis

List of Editors and Contributors.
Preface.
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: China.Dongmei Qiu.
Chapter 5 Legal Interpretation of Tax Law: The European Union Robert F. van Brederode & Tom O’Shea.
Chapter 6 Legal Interpretation of Tax Law: Germany Caroline Heber & Christian Sternberg.
Chapter 7 Legal Interpretation of Tax Law: Hong Kong Andrew Halkyard.
Chapter 8 Legal Interpretation of Tax Law: Italy Carlo Garbarino.
Chapter 9 Legal Interpretation of Tax Law: Japan Yoshihiro Masui.
Chapter 10 Legal Interpretation of Tax Law: Russian Federation Danil V. Vinnitskiy.
Chapter 11 Legal Interpretation of Tax Law: Republic of South Africa Robert C. Williams.
Chapter 12 Legal Interpretation of Tax Law: United States Steve R. Johnson. Bibliography. Table of Cases.