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Vol 23 No 1 Jan/Feb 2018

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The Law of Privilege

Edited by: Bankim Thanki
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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Legal Interpretation of Tax Law 2nd ed isbn 9789041184733

Legal Interpretation of Tax Law

Edited by: Robert van Brederode, Richard Krever

ISBN13: 9789041149459
New Edition ISBN: 9789041184733
Published: September 2014
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: Out of print

This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.

Leading experts in eleven jurisdictions – ranging from longstanding common law and civil law countries to emerging economies and transitional economies shifting from socialist to market systems – provide detailed analysis and commentary on such tax law topics and issues as the following:-

  • 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. Because effective cross-border tax consulting requires not only knowledge of tax law per se but also of how tax law is explained and interpreted in the courts of foreign jurisdictions, this unmatched resource will prove of great value to tax departments and their advisors, tax lawyers working for international law firms and accounting firms, and in-house tax professionals working for multinational companies.

Both practitioners and academics will appreciate the insight offered on how tax law generally and particular tax provisions specifically are likely to be applied to different types of cross-border transactions and investments.

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.
Table of Cases.

Series: Series on International Taxation

International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
Price on Application
Price on Application
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International