Relevant bibliographies by topics / The interpretations of tax law

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'The interpretations of tax law'

Author: Grafiati
Published: 24 April 2022

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Journal articles on the topic "The interpretations of tax law"

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Liszewski, Grzegorz. "Evolution of the Rules Pertaining to the Issuing of ‘Official’ Interpretations of Tax Laws in Poland." Studies in Logic, Grammar and Rhetoric 33, no. 1 (2013): 51–61. http://dx.doi.org/10.2478/slgr-2013-0013.

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Abstract Interpretations of the tax law (currently referred to as general and individual interpretations), issued by tax authorities, are a fairly new institution in Poland. They were introduced into the legal system by the Tax Ordinance Act of 29 October 1997. From that time these regulations were deeply changed three times. Now it seems that Polish legislator has finally succeeded in elaborating an appropriate model for binding interpretation of tax law that protects the interests of taxpayers. However, discussed regulations seem to need some other amendments. The objective of this article i
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Wdowiak, Barbara. "Centralization of Issuing the Binding Tax Law Interpretations." Białostockie Studia Prawnicze 5 (2009): 430–36. http://dx.doi.org/10.15290/bsp.2009.05.45.

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Sturdy, Joline, and Christo Cronjé. "An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa." Journal of Economic and Financial Sciences 6, no. 2 (2013): 329–46. http://dx.doi.org/10.4102/jef.v6i2.263.

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One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior exploration companies are mainly involved in prospecting activities. No definition exists for either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The lack of research and case law on the tax treatment of prospecting expenditure by junior exploration companies may result in various interpretations for the treatment of prospecting expenditure. Th
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Hinnekens, Luc. "Different interpretations of the European Tax Arbitration Convention." EC Tax Review 7, Issue 4 (1998): 247–57. http://dx.doi.org/10.54648/ecta1998039.

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Czajka, Zbigniew. "Individual Interpretations as Instruments for Uniform Application of Tax Law by the Tax Administration." Białostockie Studia Prawnicze 5 (2009): 295–304. http://dx.doi.org/10.15290/bsp.2009.05.29.

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T. St.J.N.B. "Tax Interpretation." Statute Law Review 8, no. 1 (1987): 61. http://dx.doi.org/10.1093/slr/8.1.61.

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Min Park. "Limitation of Tax Law Interpretation." Seoul Tax Law Review 15, no. 2 (2009): 7–33. http://dx.doi.org/10.16974/stlr.2009.15.2.001.

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Salomão, Brasil do Pinhal Pereira, and Rodrigo Forcenette. "Cooperative Act in Brazil and governing tax legislation." Boletín de la Asociación Internacional de Derecho Cooperativo, no. 59 (December 21, 2021): 405–24. http://dx.doi.org/10.18543/baidc-59-2021pp405-424.

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The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice.
 Received: 21 May 2021Aceptado: 23 September 2021
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Duff, David G. "Canadian Bijuralism and the Concept of an Acquisition of Property in the Federal Income Tax Act." McGill Law Journal 54, no. 3 (2010): 423–62. http://dx.doi.org/10.7202/038891ar.

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Abstract The acquisition of property plays an important role in the federal Income Tax Act (ITA), determining eligibility for a number of tax benefits, including entitlement to capital cost allowance, investment tax credits, and the deductibility of interest expenses incurred in respect of eligible property. In spite of its importance, the concept of an acquisition of property is not defined in the ITA, and it has been subject to divergent interpretations in the common law and the civil law. The author traces the sources of law informing the meaning of an acquisition of property in the common
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Bulman, Anna. "Let’s talk about tax, baby." Alternative Law Journal 45, no. 2 (2020): 135–39. http://dx.doi.org/10.1177/1037969x20913651.

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This Brief introduces Picture Human Rights, an initiative which seeks to explain international human rights law concepts through illustration. The inaugural series for this initiative was tax and human rights, based on the author’s interpretations of editors Philip Alston and Nikki Reisch’s 2019 book, Tax, Human Rights, and Inequality. The Brief selects some highlights from this series and explains the relevance of Picture Human Rights to modern human rights practice and advocacy.
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Dissertations / Theses on the topic "The interpretations of tax law"

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Edwardes-Ker, Michael. "Tax treaty interpretation." Thesis, Queen Mary, University of London, 1994. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1679.

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This thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconci
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Vella, John. "Avoidance, characterisation and interpretation in tax, corporate and financial law." Thesis, University of Cambridge, 2007. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.707899.

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Donayre, Lobo Gabriel. "The Legal Interpretation: Proposals for its Application in Tax Law." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118642.

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The first half of this report contains the concept of interpretation and its relationship with the written language. In addition, it proposes how the ambiguity of the language is one of the main problems for legal interpretation. The second half of this report establishes which components of the legal interpretation are, from a theoretical perspective –according to doctrine and practice– following jurisprudence, criteria and methods of interpretation allowed in Law. This part also proposes a route for the legal interpretation in Tax Law. The third part of this report contains the interpretatio
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Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

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This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented.
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Durán, Rojo Luis Alberto. "The Transformation of modern law and its impact on the conception of Tax Law." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122411.

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This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from this new legal paradigm are not superficial, but rather crossing the structures and foundations of modern legal ideology and technique that underlies, as the constitutionalization of national law, the internationalization of economic relations, the development of treaties or development of Community law. Furthermore, the author refers to the impact that this change took place i
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Kafesu, Lovemore Takudzwa. "Interpretation of fiscal statutes by the courts: a South African tax law perspective." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12360.

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Includes bibliographical references.<br>This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then ana- lyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach t
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Engelen, Franciscus Antonius. "Interpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties /." Amsterdam : IBFD, International Bureau of Fiscal Documentation, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/479589860.pdf.

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Ogula, Diana Khabale. "An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1012093.

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Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the judiciary’s view and/or attitude to the dividing line between legitimate and illegitimate tax avoidance. It seeks to find out how South African courts have ultimately dealt with the old GAAR section 103(1). The treatise seeks to establish the role that the judiciary plays in tax avoidance and whether it has been pro-fiscus or pro-taxpayer in its deliberations of tax avoidance cases. The treatise focuses specifically on the judicial responses to the General Anti-avoidance Rule Section 103 of the
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Karlsson, Sandra. "Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15127.

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The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding. The Swedish and Norwegian tax systems concerning tax surcharge and
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Jorge, Carolina Schaffer Ferreira. "Interpretação das imunidades do art. 150, VI, da Constituição Federal." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-01022016-081426/.

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O presente trabalho examina a interpretação das imunidades tributárias previstas no art. 150, VI, da Constituição Federal brasileira de 1988. Em primeiro lugar, são examinadas as teorias sobre a interpretação jurídica e conclui-se que a interpretação deve ser entendida como a construção do sentido do texto. No entanto, tal interpretação está limitada ao sentido literal possível do texto e, ademais, deve ser devidamente fundamentada, através do discurso argumentativo, de modo que a decisão possa ser intersubjetivamente controlada. Conclui-se que, no ordenamento jurídico brasileiro, têm primazia
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Books on the topic "The interpretations of tax law"

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Legal interpretation of tax law. Kluwer Law International, 2014.

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Nurunnabi, M. A commentary on income tax laws: Exhaustive annotations and interpretations of the Income Tax Ordinance, 1984. Gulshan Ara, 2001.

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Maisto, Guglielmo. Multilingual texts and interpretation of tax treaties and EC tax law. IBFD Publications, 2005.

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Interpretation and application of tax treaties in North America. IBFD, 2007.

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Becerra, Juan Angel. Interpretation and application of tax treaties in North America. IBFD, 2013.

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Mukhopadhyay, Sukumar. Interpretation of fiscal statutes in India: Central excise, customs, sales tax, and income tax. 2nd ed. Centax Publications, 1999.

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Mukhopadhyay, Sukumar. Interpretation of fiscal statutes in India: Central excise, customs, sales tax, and income tax. Centax Publications, 1991.

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Tax treaty override. Wolters Kluwer Law & Business, 2014.

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(India), Assam. The Assam General Sales Tax Act, 1993 (Assam Act No. XII of 1993): Upto date amendments with notes, comments, notifications, circulars, clarifications, and interpretations, etc. and the rules. 2nd ed. s.n.], 1998.

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Pakistan. READ sales tax law & practice: Practical hand book of sales tax & federal excise laws : explanation, interpretation & comments. 8th ed. National Advisory Forum, 2012.

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Book chapters on the topic "The interpretations of tax law"

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Hutton, Christopher. "The Classification of Mundane Objects I: Food Items in United Kingdom Tax Law." In Word Meaning and Legal Interpretation. Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-01616-4_7.

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Schaper, Marcel. "Tax Law." In Introduction to Law. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57252-9_11.

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Lyal, Richard. "Tax Law." In The Handbook of EEA Law. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-24343-6_33.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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De Geest, Gerrit, and Ludwig Van den Hauwe. "6000 Tax Law." In Bibliography of Law and Economics. Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-017-0893-7_15.

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Heeseler, E. Carlton. "1986 Tax Law." In Financing Parking Facilities. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4684-6527-3_4.

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Shome, Parthasarathi. "Drafting Tax Law." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_14.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-1.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_24.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2021. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-2.

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Conference papers on the topic "The interpretations of tax law"

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Kimura, Kazuhiro, Seiichi Hamada, and Masaaki Fujita. "Outline of the JSME Mandatory Rules for Thermal Power Generation Facilities as the Harmonized Code in the Regulatory Requirements." In ASME 2010 Pressure Vessels and Piping Division/K-PVP Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/pvp2010-25119.

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The Japan Society of Mechanical Engineers (JSME) issued the latest edition of Rules on Thermal Power Generation Facilities (JSME S TA1, TA2-2008) and the Mandatory Rules (JSME S TA0-2008) to satisfy the Japanese Electric Utility Industry Law and the Ministerial Ordinance (MO) No.51 of Ministry of Economy, Trade and Industry (METI). This Mandatory Rules were developed and described in form corresponding to the text of the regulatory Interpretations of MO No.51. Japan Electric Standards Committee (JESC) reviewed and evaluated these JSME Rules and proposed METI to accept the JSME Mandatory Rules
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Gerasimenko, Yuliya, and Elena Synkova. "On the interpretation of the norms of tax law by the European Court of Human Rights." In The 20th anniversary of Russia's accession to the Council of Europe. History and prospects ». INFRA-M Academic Publishing LLC., 2016. http://dx.doi.org/10.12737/23327.

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"TAX CONTROL AS AN ELEMENT OF TAX RELATIONSHIPS." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.87.

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Vdovichena, Lidiia. "THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT." In THEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS. European Scientific Platform, 2020. http://dx.doi.org/10.36074/24.07.2020.v4.10.

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Tkacheva, Lubov Victorovna. "TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.084.

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Sadchikov, Mihail Nikolaevich, Elena Vacheslavovna Pokachalova, Olga Yuryevna Bakaeva, and Margarita Byashirovna Razgildieva. "Legal Support of State Tax Sovereignty: Paradigm Change." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.055.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Al-otaibi, Jameela, Samir Elloumi, Abdelaali Hassaine, and Ali Mohamed Jaoua. "Inconsistencies Detection In Islamic Texts Of Law Interpretations ["fatawas"]." In Qatar Foundation Annual Research Conference Proceedings. Hamad bin Khalifa University Press (HBKU Press), 2014. http://dx.doi.org/10.5339/qfarc.2014.itpp1149.

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Lopes de Moraes, Guilherme. "Communicational Theory of Law and Tax Computerization." In XXVI World Congress of Philosophy of Law and Social Philosophy. Initia Via, 2015. http://dx.doi.org/10.17931/ivr2013_sws30_03.

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Reports on the topic "The interpretations of tax law"

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Altshuler, Rosanne, and Alan Auerbach. The Significance of Tax Law Asymmetries: An Empirical Investigation. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2279.

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Bradford, David, and Kyle Logue. The Effects of Tax-Law Changes on Property-Casualty Insurance Prices. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5652.

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Sivadasan, Jagadeesh, and Joel Slemrod. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12240.

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Hoynes, Hilary Williamson, and Robert Moffitt. Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w6058.

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Lacroix, Florent. Mesure de la section efficace de production de paires de quarks top dans le canal lepton+tau+jets+MET dans l'experience D0 et interpretation en termes de boson de Higgs charge. Office of Scientific and Technical Information (OSTI), 2008. http://dx.doi.org/10.2172/1415808.

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Barrientos González, Cristian. Impacto de la Ley 20.780 impositiva de la reforma tributaria, implementada en Chile en 20214. Universidad Autónoma de Chile, 2021. http://dx.doi.org/10.32457/12728/988820217.

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In the company that is just beginning its operations, the tax regime is one of the determining economic aspects when starting a project, it determines the conditions of each industry and the economy of each country. In Chile, Tax modifications are not common, they represent important milestones that mark a before and after in the country's economic development, either by the way it affects each institution, or by how the Chilean economic market is perceived and by Foreign investment. The main objective of this study is to measure the quantitative and qualitative impact of the new tax law of th
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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Parliamentary procedures for the enactment of rewritten tax law. Institute for Fiscal Studies, 1996. http://dx.doi.org/10.1920/co.ifs.1996.0057.

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Monetary Policy Report - January 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr1-2022.

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Macroeconomic summary Several factors contributed to an increase in projected inflation on the forecast horizon, keeping it above the target rate. These included inflation in December that surpassed expectations (5.62%), indexation to higher inflation rates for various baskets in the consumer price index (CPI), a significant real increase in the legal minimum wage, persistent external and domestic inflationary supply shocks, and heightened exchange rate pressures. The CPI for foods was affected by the persistence of external and domestic supply shocks and was the most significant contributor t
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