much more purposivist over time. In contrast, the Tax Court has not grown more normative and has followed the same trend … toward textualism as most other courts. But although the Tax Court has become more broadly textualist, it prioritizes … suggests that each authority adopts its own flavor of textualism or purposivism.These findings complicate the literature on tax …

order – can be considered compliant with European tax law and case law, based on the definitions of criminal and tax …

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 … leading expert in the area (Carlo Garbarino for Italy). The countries range from those with longstanding common law and civil …

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and … transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax … information and tax secrecy. Topics include the collection of data, the sharing of information domestically and internationally …

This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …

innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and … steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax …