Struggling with words in tax jurisprudence: the revival of textualism in the supreme court of the United States of America
Article Abstract:
Suggestion on equal treatment mode of analysis to be used by courts for tax laws to resolve the conflict between statutory language and statutory purpose, is presented. Case details of Glitz vs Commissioner are presented to support the point.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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An analysis of the 2005 Amendments to the Merger Directive
Article Abstract:
Aims and problems associated with 2005 Amendments to the Merger Directive related to taxation are presented. Analysis of whether the Member States have implemented the original directive in suitable way, is also provided.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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The meaning of notification clauses in tax treaties
Article Abstract:
Meanings of notification clauses included in international tax treaties are explained.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
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