Statutory construction: A lost art?

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Statutory construction: A lost art?

July 12, 2018
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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?

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FeatureUnited StatesTax DisputesCompliance ManagementITR MagazineJuly/August 2018
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