While the calculation of taxable income under Australian income tax law is similar to the calculation of net profits …

Civil law scholars often assume there are general differences in the approaches taken to the interpretation of income … jurisdictions in the other. Interpretation of income tax law in the non-U.S. Anglo world is characterized by judicial use of … "transplanted doctrines" which involves the application in income tax jurisprudence of concepts, doctrines and meanings copied from …