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Die Scheingewinnbesteuerung im internationalen Vergleich : Analyse der steuerlichen Lösungsansätze in der Bundesrepublik Deutschland, Frankreich, Großbritannien, Japan und den USA...

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An Empirical Study of Statutory Interpretation in Tax Law

Choi, Jonathan H. - 2020

A substantial academic literature considers how agencies should interpret statutes. But few studies have considered how agencies actually do interpret statutes, and none has empirically compared the methodologies of agencies and courts in practice. This Article conducts such a comparison, using...

Persistent link: https://www.econbiz.de/10012847560