Statutory construction: A lost art?

July 12 2018

Are new laws incapable of being subject to statutory construction to depict their meaning? Or are such laws so poorly drafted that companies must glean their intended meaning, outside the parameters of the legislated verbiage, from conference reports, statements of intent by tax authorities at international conferences and referencing documents?

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Transfer Pricing

HSF Kramer client Oracle scores Australia MAP court win

Software company Oracle has won the right to have its A$250m dispute with the ATO stayed, paving the way for a mutual agreement procedure

Sam Sholli, October 22 2025

Direct Tax

EU facing ‘huge pressure’ to accommodate US on pillar two: expert

If the US doesn't participate in pillar two then global consensus on the project can’t be a reality, tax academic René Matteotti also suggests

Sam Sholli, October 21 2025

Direct Tax

India and pillar two: implementation challenges and the road ahead

If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues

Sameer Sharma, October 21 2025

Rankings analysis

World Tax Rankings 2026: DLA Piper, Deloitte dominate EMEA promotions

As World Tax unveils its much-anticipated rankings for 2026, we focus on EMEA’s top performers in the first of three regional analyses

Tom Baker, October 20 2025

Direct Tax

A taxing week: Why tax is now front-page news

Firms are spending serious money to expand their tax advisory practices internationally – this proves that the tax practice is no mere sideshow

Tom Baker, October 17 2025

Direct Tax

This week in tax: OECD aiming for US side-by-side pillar two agreement this year

The controversial deal would ‘preserve the gains achieved under pillar two’, the OECD said; in other news, HMRC outlined its approach to dealing with ‘harmful’ tax advisers

Sam Sholli, October 17 2025

Direct Tax

A&M launches in Japan with three ex-‘big four’ tax hires

Former EY and Deloitte tax specialists will staff the new operation, which provides the firm with new offices in Tokyo and Osaka

Sam Sholli, October 16 2025

Transfer Pricing

TP challenges in West and Central Africa

TP is a growing priority for West and Central African tax authorities, writes Winnie Maliko, but enforcement remains inconsistent, and data limitations persist

Winnie Maliko, October 16 2025

Direct Tax

HMRC launches expert panel to better R&D tax relief system

The UK tax agency has appointed six independent industry specialists to the panel

Sam Sholli, October 15 2025

Direct Tax

White & Case poaches Paul Hastings tax duo in London

The two tax partners have significant experience and expertise in transactional and tax structuring matters

Sam Sholli, October 15 2025