WebIt means the act of explaining something or translating the document into its real context. The primary function of the court to find out the intention of the legislature in the language used in the statute. In order to interpret the statute, the court has to follow certain rules. And these principles are called rules of interpretation. Webinherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.
Statutory Interpretation of Tax and Revenue Law.pdf
WebINTERPRETATION OF Taxing Statutes. Tax laws by themselves are complicated, even more so are the provisions of the Income-Tax Act, 1961. Even after five decades there is uncertainty with regard to interpreting both the substantive and procedural provisions of the law. The focus and battle lines have shifted from domestic tax to international tax. . … Webneeds in imitation of having statutory interpretation an introduction for students - Jan 30 2024 interpretation of statutes is about understanding enacted law texts that is making … お振込みいただきますよう
Bot Verification - Jus Corpus
WebMay 4, 2015 · Statute generally means the law or the Act of the legislature authority. The general rule of the interpretation is that statutes must prima facie be given this ordinary meaning. If the words are clear, free from ambiguity there is no need to refer to other means of interpretation. Web– There is always presumption against double taxation. Broadly stated the principle of a taxing statute is to charge income or wealth only once in one hand. Accordingly such … WebJul 29, 2013 · Such benefit is given by interpreting the statute liberally and thus beneficial legislation should be interpreted liberally. Beneficial legislation should be interpreted in a purposive manner which would effectuate the object of the welfare legislation. The following paper aims to understand the tern beneficial legislation and its interpretation. pass data to class component react