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...

Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a...