Tax Law Design And Drafting Legal Framework For Taxation
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Tax Law Design And Drafting Legal Framework For Taxation
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting Legal Framework For Taxation written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Tax Law Design And Drafting Volume 2
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1998-06-25
Tax Law Design And Drafting Volume 2 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-06-25 with Business & Economics categories.
A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.
Tax Law Design And Drafting
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Taxmann S Interpretation Of Taxing Statutes Treatise To Understand Legislative Intent Interpretation Strategies Covering Rules Literal Golden Mischief Approaches Plain Purposive
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Author : Dr. K.N. Chaturvedi
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-04-02
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 has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-02 with Law categories.
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
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 2003
Comparative Tax Law written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Comparative law categories.
Provides an introduction to the study of comparative tax law. The coverage is on many countries and types of taxes, as well as the general legal framework for tax law and tax procedure. Emphasis is on the income tax and, to a lesser extent, value added tax. Focus is on underlying structural differences in legal systems, including constitutional issues, judicial interpretation of tax laws, judicial and legislative anti-avoidance doctrines, different approaches to defining income, alternative systems for taxing corporations and shareholders, and problem areas in the VAT (including international services and e-commerce).
Tax Law Design And Drafting Volume 1
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting Volume 1 written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with categories.
Tax Law Design And Drafting 1 Tax Legislative Process
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting 1 Tax Legislative Process written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Comparative Income Taxation
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Author : Hugh J. Ault
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
Comparative Income Taxation written by Hugh J. Ault and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Business & Economics categories.
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.
Legal Interpretation Of Tax Law
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Author : Robert F. van Brederode
language : en
Publisher:
Release Date : 2017
Legal Interpretation Of Tax Law written by Robert F. van Brederode and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Corporations categories.
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.