Legal interpretation of tax law / edited by Robert F. van Brederode, Richard Krever.
2014
K4460 .L44 2014 (Map It)
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Title
Legal interpretation of tax law / edited by Robert F. van Brederode, Richard Krever.
Published
Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2014]
Distributed
Frederick, MD : Aspen Publishers, Inc., [2014]
Copyright
©2014
Call Number
K4460 .L44 2014
ISBN
9041149457
9789041149459
9789041149459
Description
xxx, 414 pages ; 25 cm.
System Control No.
(OCoLC)891667342
Bibliography, etc. Note
Includes bibliographical references (pages 355-378).
Record Appears in
Table of Contents
List of Editors and Contributors
v
Preface
xxi
List of Abbreviations
xxiii
ch. 1
Legal Interpretation of Tax Law: A Reflection on Methods and Issues
1
1.01.
What Is Interpretation of Law? / Robert F. van Brederode, Richard Krever
1
1.02.
Some Considerations on the Interpretation of Tax Law / Robert F. van Brederode, Richard Krever
7
1.03.
The Additional Challenges of Tax Law Interpretation / Robert F. van Brederode, Richard Krever
9
1.04.
Comparative Study of Tax Interpretation / Robert F. van Brederode, Richard Krever
12
ch. 2
Legal Interpretation of Tax Law: Australia / Robert F. van Brederode, Richard Krever
15
2.01.
Australia's Tax System: Constitutional Background / Peter Mellor Richard Krever
15
A.
Introduction / Peter Mellor Richard Krever
15
B.
Constitutional Restrictions on State Taxation / Peter Mellor Richard Krever
16
1.
Indirect Tax / Peter Mellor Richard Krever
16
2.
Income Tax / Peter Mellor Richard Krever
18
C.
Limitations on Commonwealth Taxation Powers / Peter Mellor Richard Krever
20
2.02.
Income Tax Interpretation / Peter Mellor Richard Krever
22
A.
The Key Concept of 'Ordinary Income' / Peter Mellor Richard Krever
23
B.
The Concept of 'Capital' Expenses / Peter Mellor Richard Krever
26
C.
Literal and Purposive Interpretation of Substantive Provisions and the General Anti-avoidance Provision / Peter Mellor Richard Krever
28
D.
'Plain English' and Principle-based Drafting of the Income Tax Legislation / Peter Mellor Richard Krever
32
2.03.
Interpretation of GST/VAT / Peter Mellor Richard Krever
34
A.
Introduction / Peter Mellor Richard Krever
34
B.
Approaches to Interpretation / Peter Mellor Richard Krever
35
C.
Interpretation: Some Specific Instances / Peter Mellor Richard Krever
38
1.
The Transitional Provisions and Long-term Contracts / Peter Mellor Richard Krever
38
2.
Exemptions and Classifications / Peter Mellor Richard Krever
39
2.04.
Treaties / Peter Mellor Richard Krever
41
A.
Background / Peter Mellor Richard Krever
41
B.
Interpretation of Australia's Taxation Treaties / Peter Mellor Richard Krever
42
2.05.
Summary / Peter Mellor Richard Krever
44
ch. 3
Legal Interpretation of Tax Law: Brazil / Peter Mellor Richard Krever
47
3.01.
Tax Jurisdiction Allocation within Brazilian Federalism / Luis Eduardo Schoueri
47
3.02.
The Complementary Law in Tax Matters / Luis Eduardo Schoueri
49
3.03.
Concepts of Private Law and Interpretation of the Constitution / Luis Eduardo Schoueri
51
A.
The Role of Article 110 of the National Tax Code / Luis Eduardo Schoueri
51
B.
The Expression "Payroll" / Luis Eduardo Schoueri
52
C.
The Leasing of Movable Goods and the Rendering of Services / Luis Eduardo Schoueri
54
D.
Revenues from Billings / Luis Eduardo Schoueri
55
E.
Financial Leasing and Rendering of Services / Luis Eduardo Schoueri
58
F.
Software and the Concept of Merchandise / Luis Eduardo Schoueri
59
3.04.
Interpretation of Tax Planning / Luis Eduardo Schoueri
62
A.
Administrative Procedures in Brazil / Luis Eduardo Schoueri
62
B.
Tax Planning in CARF Case Law / Luis Eduardo Schoueri
63
3.05.
Interpretation of Tax Treaties / Luis Eduardo Schoueri
67
A.
Introduction / Luis Eduardo Schoueri
67
B.
The Vienna Convention on the Law of Treaties / Luis Eduardo Schoueri
68
C.
The OECD Commentaries / Luis Eduardo Schoueri
69
D.
Income from the Supply of Technical Services / Luis Eduardo Schoueri
70
3.06.
Conclusions / Luis Eduardo Schoueri
72
ch. 4
Legal Interpretation of Tax Law: China / Luis Eduardo Schoueri
73
4.01.
Introduction / Dongmei Qiu
73
4.02.
Rules on Legal Interpretation in General / Dongmei Qiu
74
4.03.
Tax System in China / Dongmei Qiu
76
4.04.
Judiciary Interpretation: A Weak Role in the Interpretation of Tax Law / Dongmei Qiu
79
A.
Cultural Barriers / Dongmei Qiu
81
B.
Legislative Obstacles / Dongmei Qiu
82
C.
Political or Institutional Hindrance / Dongmei Qiu
84
D.
Understatement of the Verdicts / Dongmei Qiu
84
4.05.
Administrative Interpretation: The Leading Force in Tax Law Interpretation and Policy Development / Dongmei Qiu
85
4.06.
Interpretation of Tax Law in Practice: A Prelude / Dongmei Qiu
89
A.
Interrelation between Judicial Interpretation and Administrative Interpretation / Dongmei Qiu
89
B.
Interrelation between the SAT and Local Tax Agencies on the Interpretation of Tax Law / Dongmei Qiu
91
C.
Interpretation of Double Tax Treaties / Dongmei Qiu
92
D.
Interpretation of Anti-avoidance Rules / Dongmei Qiu
94
4.07.
Interpretation of Tax Law in Practice / Dongmei Qiu
96
A.
Weihai (November 2010) / Dongmei Qiu
97
B.
Recharacterisation of Service Income as Dividends / Dongmei Qiu
98
C.
Who Is the 'Beneficial Owner' under Tax Treaties? / Dongmei Qiu
100
D.
Permanent Establishment Arising from Cross-border Secondment / Dongmei Qiu
102
4.08.
A Brief Summary / Dongmei Qiu
105
ch. 5
Legal Interpretation of Tax Law: The European Union / Dongmei Qiu
107
5.01.
Introduction / Tom O'Shea Robert F. van Brederode
107
5.02.
The Essential Role of Taxation in Realising the Internal Market / Tom O'Shea Robert F. van Brederode
110
5.03.
Cooperation between National Courts and ECJ / Tom O'Shea Robert F. van Brederode
112
A.
Function of Preliminary Rulings / Tom O'Shea Robert F. van Brederode
112
B.
Conditions for Preliminary Ruling Request / Tom O'Shea Robert F. van Brederode
114
1.
Relevance / Tom O'Shea Robert F. van Brederode
115
2.
Acte Eclaire / Tom O'Shea Robert F. van Brederode
116
3.
Acte Clair / Tom O'Shea Robert F. van Brederode
116
5.04.
Interpretation of EU Tax Law / Tom O'Shea Robert F. van Brederode
118
A.
General Approach of ECJ and Sources / Tom O'Shea Robert F. van Brederode
118
B.
Application of European Legal Principles / Tom O'Shea Robert F. van Brederode
119
C.
Transplanted Categories / Tom O'Shea Robert F. van Brederode
124
D.
Conforming Interpretation / Tom O'Shea Robert F. van Brederode
125
E.
Case Law on Value Added Tax / Tom O'Shea Robert F. van Brederode
127
1.
General Remarks / Tom O'Shea Robert F. van Brederode
127
2.
Strict or Restricted Scope Interpretation / Tom O'Shea Robert F. van Brederode
129
3.
Teleological Interpretation: General / Tom O'Shea Robert F. van Brederode
132
4.
Teleological Interpretation: Neutrality Principle / Tom O'Shea Robert F. van Brederode
137
F.
Case Law on Corporate Income Tax / Tom O'Shea Robert F. van Brederode
141
1.
General Remarks / Tom O'Shea Robert F. van Brederode
141
2.
Freedom of Establishment and Host Member States / Tom O'Shea Robert F. van Brederode
145
a.
Comparability / Tom O'Shea Robert F. van Brederode
145
b.
Objective Justification and General Interest Justifications / Tom O'Shea Robert F. van Brederode
146
3.
Freedom of Establishment and Origin Member States / Tom O'Shea Robert F. van Brederode
148
4.
Strict or Restricted Scope Interpretation / Tom O'Shea Robert F. van Brederode
149
5.
OECD Model Treaty Standards as Source of Interpretation / Tom O'Shea Robert F. van Brederode
151
a.
Introduction / Tom O'Shea Robert F. van Brederode
151
b.
The Interaction between Double Tax Conventions and EU Law / Tom O'Shea Robert F. van Brederode
152
i.
General Remarks / Tom O'Shea Robert F. van Brederode
152
ii.
The National Treatment Principle / Tom O'Shea Robert F. van Brederode
153
iii.
Reverse Discrimination / Robert F. van Brederode, Tom O'Shea
154
c.
Neutralisation / Robert F. van Brederode, Tom O'Shea
155
5.05.
Abuse of Law in the EU / Robert F. van Brederode, Tom O'Shea
156
5.06.
Conclusions and Final Remarks / Robert F. van Brederode, Tom O'Shea
160
ch. 6
Legal Interpretation of Tax Law: Germany / Robert F. van Brederode, Tom O'Shea
163
6.01.
Introduction / Caroline Heber Christian Sternberg
163
6.02.
The Canon of Interpretation Rules / Caroline Heber Christian Sternberg
164
A.
The Wording of a Provision / Caroline Heber Christian Sternberg
166
B.
Statutory System / Caroline Heber Christian Sternberg
167
C.
Purpose of a Provision / Caroline Heber Christian Sternberg
168
1.
Historical Interpretation: Legislative Intent / Caroline Heber Christian Sternberg
168
2.
Purpose of a Statute / Caroline Heber Christian Sternberg
169
a.
Purpose of Tax Laws / Caroline Heber Christian Sternberg
169
b.
Tax Law in the Overall Legal Framework and Transplanted Categories / Caroline Heber Christian Sternberg
170
c.
Economic Approach / Caroline Heber Christian Sternberg
171
d.
Argument for a Contrary Treatment / Caroline Heber Christian Sternberg
172
6.03.
Further Development of the Law by Judicial Interpretation / Caroline Heber Christian Sternberg
173
A.
Analogy / Caroline Heber Christian Sternberg
174
B.
Teleological Reduction and Extension / Caroline Heber Christian Sternberg
174
C.
The Rule of Law and the Principle of Separation of Powers / Caroline Heber Christian Sternberg
175
6.04.
Tax Planning, Economic Approach and General Anti-abuse Rules / Caroline Heber Christian Sternberg
176
6.05.
Interpretation in the Light of Constitutional Law and European Union Law / Christian Sternberg Caroline Heber
180
A.
Constitutional Law / Caroline Heber Christian Sternberg
180
B.
Interpretation of German Tax Law in Conformity with European Union Directives / Christian Sternberg Caroline Heber
181
6.06.
Special Rules for International Tax Law / Christian Sternberg Caroline Heber
184
A.
Dualism / Caroline Heber Christian Sternberg
184
B.
Principles for the Interpretation of International Agreements / Christian Sternberg Caroline Heber
184
1.
General Observations / Caroline Heber Christian Sternberg
184
2.
Vienna Convention of the Law of Treaties / Christian Sternberg Caroline Heber
185
3.
OECD Materials / Christian Sternberg Caroline Heber
186
C.
Treaty Override / Christian Sternberg Caroline Heber
187
6.07.
Final Remarks / Christian Sternberg Caroline Heber
189
ch. 7
Legal Interpretation of Tax Law: Hong Kong / Caroline Heber Christian Sternberg
191
7.01.
Introduction and Background / Andrew Halkyard
191
A.
The Taxation System in Hong Kong / Andrew Halkyard
192
B.
Relations between the Central and Sub-central Government in Terms of Taxing Power, Tax Collection and Revenue Sharing / Andrew Halkyard
192
C.
The Role of the Doctrine of Precedent for the Courts when Interpreting Tax Law / Andrew Halkyard
193
D.
No Value Added Tax / Goods and Services Tax in Hong Kong / Andrew Halkyard
194
E.
Double Tax Agreements / Andrew Halkyard
194
7.02.
Domestic Rules for Interpreting Tax Law / Andrew Halkyard
194
A.
Historical Perspective / Andrew Halkyard
194
B.
The Modern Approach / Andrew Halkyard
196
C.
The Tax Avoidance Context / Andrew Halkyard
197
D.
What External Sources Can a Court Consider when Interpreting Legislation? / Andrew Halkyard
200
E.
Principles of Commercial Accounting / Andrew Halkyard
201
F.
Legislative Mistakes / Andrew Halkyard
202
G.
The Effect of the Bill of Rights Ordinance on Statutory Interpretation / Andrew Halkyard
202
H.
Transplanted Categories / Andrew Halkyard
203
I.
Administrative Concessions / Andrew Halkyard
203
J.
IRD Interpretation and Practice Notes / Andrew Halkyard
204
K.
Judicial Precedents and Judgments of Foreign (Commonwealth) Courts / Andrew Halkyard
205
7.03.
What Do the Courts Actually Do? / Andrew Halkyard
205
A.
The Tax Avoidance Context in a Nutshell: The Instructive Case of Arrowtown / Andrew Halkyard
206
B.
Unfairness and the Difficulties in Applying the Purposive Approach: Braitrim / Andrew Halkyard
207
C.
The Problems of Balancing and Choosing between Competing Considerations: Turner Entertainment Networks / Andrew Halkyard
209
7.04.
Conclusions / Andrew Halkyard
211
ch. 8
Legal Interpretation of Tax Law: Italy / Andrew Halkyard
213
8.01.
Introduction / Carlo Garbarino
213
A.
Definitional Concepts about Interpretation in the Italian Tax System / Carlo Garbarino
213
B.
Actor-based Interpretative Approaches and Italian Tax Law in Action / Carlo Garbarino
216
C.
Complexity of Tax Laws and Its Impact on Interpretation / Carlo Garbarino
218
8.02.
Strict Interpretation of Tax Laws / Carlo Garbarino
220
A.
The Plain Meaning of the Text / Carlo Garbarino
221
B.
Legislative Definitions and Conceptual Transplants / Carlo Garbarino
222
8.03.
Different Types of Purposive Interpretation of Tax Laws / Carlo Garbarino
224
A.
Intention-based and Systemic Interpretation / Carlo Garbarino
225
B.
Analogical Interpretation / Carlo Garbarino
226
C.
Extensive Interpretation / Carlo Garbarino
227
D.
Conforming Interpretation / Carlo Garbarino
229
E.
Tax Implied Norms and Tax Principles / Carlo Garbarino
230
8.04.
The Use of Purposive Interpretation to Address Tax Avoidance / Carlo Garbarino
232
A.
Basic Anti-avoidance Interpretation / Carlo Garbarino
233
B.
The Interpretive Argument Based on Substance over Form Established by the Italian GAAR / Carlo Garbarino
234
C.
Judicial Approaches to the Abuse of Tax Laws / Carlo Garbarino
236
8.05.
Interpretive Tax Norms and Guidelines / Carlo Garbarino
238
A.
The Conundrum of Statutory Interpretive Norms / Carlo Garbarino
238
B.
Non-statutory Interpretive Guidelines / Carlo Garbarino
240
8.06.
Interpretation of Tax Treaties / Carlo Garbarino
241
A.
Strict versus Purposive Interpretation and Three Methods to Interpret Tax Treaties / Carlo Garbarino
241
B.
Renvoi and Strict Interpretation of Tax Treaties / Carlo Garbarino
243
C.
Contextual and Autonomous Interpretation of Tax Treaties / Carlo Garbarino
244
D.
The Role of the OECD Commentary in the Interpretation of Italian Tax Treaties / Carlo Garbarino
245
8.07.
VAT Interpretation / Carlo Garbarino
247
ch. 9
Legal Interpretation of Tax Law: Japan / Carlo Garbarino
251
9.01.
Introduction / Yoshihiro Masui
251
9.02.
Background / Yoshihiro Masui
252
A.
Constitutional Background / Yoshihiro Masui
252
B.
More Institutional Backgrounds / Yoshihiro Masui
253
1.
Accumulated Number of Court Cases / Yoshihiro Masui
253
2.
Tax Mix / Yoshihiro Masui
253
3.
Federalism Aspects / Yoshihiro Masui
253
4.
NTA's Interpretation / Yoshihiro Masui
254
5.
National Tax Tribunal / Yoshihiro Masui
254
6.
Judiciary / Yoshihiro Masui
254
7.
Contrast with Other Areas of Law / Yoshihiro Masui
254
9.03.
Interpretation of VAT Law / Yoshihiro Masui
255
A.
International / Yoshihiro Masui
255
B.
Domestic / Yoshihiro Masui
255
1.
In General / Yoshihiro Masui
255
2.
VAT and Income Tax Compared / Yoshihiro Masui
255
3.
Objective and Purpose of the Provision / Yoshihiro Masui
256
4.
Predecessor Indirect Tax Laws / Yoshihiro Masui
256
9.04.
Interpretation of Income Tax Law / Yoshihiro Masui
257
A.
International / Yoshihiro Masui
257
1.
Glaxo Case / Yoshihiro Masui
257
2.
Other Treaty Cases / Yoshihiro Masui
258
B.
Domestic / Yoshihiro Masui
258
1.
Literal/Teleological Interpretation / Yoshihiro Masui
258
2.
Transplanted Category / Yoshihiro Masui
259
3.
Tax Avoidance: SAARs / Yoshihiro Masui
260
4.
Tax Avoidance: Judicial Activism / Yoshihiro Masui
261
5.
Common Sense / Yoshihiro Masui
262
6.
Estoppel / Yoshihiro Masui
263
9.05.
Conclusions / Yoshihiro Masui
263
ch. 10
Legal Interpretation of Tax Law: Russian Federation / Yoshihiro Masui
265
10.01.
Introduction / Danil V. Vinnitskiy
265
10.02.
Tax Authorities, Taxation and Judicial System / Danil V. Vinnitskiy
267
A.
The Interpretative Power of the Tax Authorities / Danil V. Vinnitskiy
267
B.
System of Courts and Their Interpretative Jurisdictions / Danil V. Vinnitskiy
268
C.
Tax System and Principles / Danil V. Vinnitskiy
271
1.
General Overview of the Russian Tax System and Recent Trends in Tax Policy / Danil V. Vinnitskiy
271
a.
Tax on Income of Natural Persons / Danil V. Vinnitskiy
271
b.
Tax on Profits of Organizations / Danil V. Vinnitskiy
271
c.
Other Business Taxes / Danil V. Vinnitskiy
271
d.
Value Added Tax / Danil V. Vinnitskiy
272
e.
Excises / Danil V. Vinnitskiy
272
f.
Recurrent Taxes on Capital / Danil V. Vinnitskiy
272
g.
Non-recurrent Taxes on Capital / Danil V. Vinnitskiy
272
h.
Compulsory Social Security Contributions Paid to Government / Danil V. Vinnitskiy
273
i.
Environmental Taxes / Danil V. Vinnitskiy
273
j.
Other Taxes / Danil V. Vinnitskiy
273
2.
Principles of Russian Tax Law and Interpretation Rules / Danil V. Vinnitskiy
274
a.
General Constitutional Framework for Legal Interpretation by the Tax Authorities / Danil V. Vinnitskiy
274
b.
Principle of Legality in Russian Tax Law / Danil V. Vinnitskiy
274
c.
Principle of Determinacy in Russian Tax Law / Danil V. Vinnitskiy
275
d.
Principle of Equality and Proportionality in Russian Tax Law / Danil V. Vinnitskiy
275
e.
Presumption of Bona Fide and the Burden of Proof in Russian Tax Law / Danil V. Vinnitskiy
276
f.
Right of Appeal and Comprehensive Court Control / Danil V. Vinnitskiy
276
g.
Compensation for Damages Incurred as the Result of Unlawful Actions / Danil V. Vinnitskiy
277
10.03.
Administrative Interpretation in Russian Tax Law / Danil V. Vinnitskiy
277
A.
Individual Acts of Interpretation Issued by Tax Authorities / Danil V. Vinnitskiy
277
1.
General Overview / Danil V. Vinnitskiy
277
2.
Legal Framework and Nature / Danil V. Vinnitskiy
278
3.
Subjective Scope and Objective Scope of a Tax Ruling / Danil V. Vinnitskiy
280
a.
Applicants Entitled to Obtain a Ruling / Danil V. Vinnitskiy
280
b.
Issues for Which a Ruling May Be Requested / Danil V. Vinnitskiy
281
4.
Issuing Authorities: Tax and Financial Bodies / Danil V. Vinnitskiy
281
5.
Protection Enjoyed by the Recipient of a Ruling (Act of Official Interpretation) / Danil V. Vinnitskiy
282
10.04.
Juridical Interpretation in Russian Tax Law / Danil V. Vinnitskiy
284
A.
Introduction / Danil V. Vinnitskiy
284
B.
Judgments of the Courts as Acts of Interpretation and Sources of Law / Danil V. Vinnitskiy
284
1.
Approaches of Academics and Practitioners / Danil V. Vinnitskiy
284
2.
The Legislative Basis for the Judicial Role / Danil V. Vinnitskiy
285
3.
Special Cases of Procedural Retroactivity in Judicial Interpretation / Danil V. Vinnitskiy
287
C.
Judicial Interpretation and Anti-avoidance Doctrines in Russian Tax Law / Danil V. Vinnitskiy
287
1.
General Overview / Danil V. Vinnitskiy
287
2.
Fluctuations in Precedent / Danil V. Vinnitskiy
288
10.05.
Interpretation of Tax Treaties in the Russian Legal System / Danil V. Vinnitskiy
291
A.
General Overview / Danil V. Vinnitskiy
291
B.
Case Law on Thin Capitalization Rules and Non-discrimination Clause as Examples of Tax Treaty Interpretation / Danil V. Vinnitskiy
292
1.
General Overview / Danil V. Vinnitskiy
292
2.
The Application of Domestic Anti-avoidance Measures to Deny Treaty Benefits / Danil V. Vinnitskiy
293
10.06.
Conclusion / Danil V. Vinnitskiy
294
ch. 11
Legal Interpretation of Tax Law: Republic of South Africa / Danil V. Vinnitskiy
295
11.01.
Introduction / Robert C. Williams
295
11.02.
The Interpretation of Fiscal Legislation / Robert C. Williams
299
A.
The Intention of the Legislature / Robert C. Williams
299
B.
There Is No Equity about a Tax / Robert C. Williams
302
C.
Contra Fiscum Principle / Robert C. Williams
303
D.
The Natal Joint Municipal Pension Fund Case / Robert C. Williams
304
E.
Interpretation Notes and Advance Tax Rulings / Robert C. Williams
307
11.03.
Disguised Transactions / Robert C. Williams
307
11.04.
Double Taxation / Robert C. Williams
308
11.05.
No Doctrine of Economic Equivalence / Robert C. Williams
309
11.06.
Latin Maxims in Statutory Interpretation / Robert C. Williams
309
A.
Expressio Unius Est Exclusio Alterius / Robert C. Williams
309
B.
Eiusdem Generis / Robert C. Williams
310
C.
Mutatis Mutandis / Robert C. Williams
310
11.07.
The Interpretation Act / Robert C. Williams
310
11.08.
Statutory Definitions / Robert C. Williams
310
11.09.
Commencement of Statutes, Retrospectivity and Repeal / Robert C. Williams
311
11.10.
The Tax Court / Robert C. Williams
311
11.11.
The Tax Board / Robert C. Williams
312
11.12.
The Doctrine of Judicial Precedent / Robert C. Williams
312
11.13.
Internal Practices of the South African Revenue Service / Robert C. Williams
314
11.14.
Constitutional Aspects of Tax / Robert C. Williams
315
11.15.
Double Tax Agreements / Robert C. Williams
316
ch. 12
Legal Interpretation of Tax Law: United States / Robert C. Williams
319
12.01.
Governmental, Fiscal, and Judicial Structures / Steve R. Johnson
319
A.
Governmental Structures / Steve R. Johnson
319
B.
Fiscal Structures / Steve R. Johnson
320
C.
Judicial Structures / Steve R. Johnson
320
12.02.
Interpretation of International Tax Agreements / Steve R. Johnson
321
12.03.
Interpretation of Domestic Law (VAT) / Steve R. Johnson
322
A.
Absence of Federal VAT / Steve R. Johnson
323
B.
State VATs / Steve R. Johnson
324
C.
Judicial Interpretation of State VATs / Steve R. Johnson
325
12.04.
Interpretation of Domestic Tax Law (Non-VAT) / Steve R. Johnson
326
A.
Sources of Tax Law / Steve R. Johnson
326
B.
Interpretational Elements / Steve R. Johnson
328
1.
Text and Context / Steve R. Johnson
328
2.
Purpose / Steve R. Johnson
329
3.
Canons of Construction / Steve R. Johnson
330
4.
Administrative Interpretations / Steve R. Johnson
331
5.
Judicial Precedents / Steve R. Johnson
332
12.05.
Interpretational Approaches / Steve R. Johnson
333
A.
Competing Approaches / Steve R. Johnson
333
1.
Literalism / Steve R. Johnson
333
2.
Textualism / Steve R. Johnson
334
3.
Intentionalism / Steve R. Johnson
335
4.
Purposivism / Steve R. Johnson
338
5.
Dynamism / Steve R. Johnson
339
6.
Pragmatism / Steve R. Johnson
340
B.
Prevalent Approaches / Steve R. Johnson
341
1.
Interpretive Body / Steve R. Johnson
342
2.
Era / Steve R. Johnson
342
3.
Institutional Reactions / Steve R. Johnson
343
4.
Is Tax Different? / Steve R. Johnson
344
12.06.
Particular Interpretational Issues / Steve R. Johnson
345
A.
Transplanted Character / Steve R. Johnson
345
1.
Accounting Principles / Steve R. Johnson
345
2.
Predecessor Regimes / Steve R. Johnson
346
3.
Law from Other Jurisdictions / Steve R. Johnson
346
B.
Legislative Direction of Interpretation / Steve R. Johnson
347
C.
Correcting Legislative Errors / Steve R. Johnson
348
D.
Incidence of Tax / Steve R. Johnson
349
E.
Interpreting Concessions / Steve R. Johnson
349
F.
Tax Planning versus Anti-abuse / Steve R. Johnson
351
Bibliography / Steve R. Johnson
355
Table of Cases / Steve R. Johnson
379