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

Feature United States Tax Disputes Compliance Management ITR Magazine July/August 2018

more across site & bottom lb ros

More from across our site

Direct Tax

1024px-Donald_Trump_(53911666084).jpg

Trump: OECD’s pillar two ‘no force or effect’ in US

The OECD has vowed to continue working with the US despite the president effectively pulling the country out of the organisation’s global minimum tax deal

Sam Sholli, January 21, 2025

Direct Tax

Netherlands and Brazil flag

Exploring the tax classification of non-Dutch entities in 2025

Norton Rose Fulbright highlights a Brazilian investment fund as a practical example of how new Dutch tax rules will require significant attention from foreign companies

Bart Le Blanc , January 20, 2025

Direct Tax

Thomson Reuters SafeSend.png

Thomson Reuters and SafeSend ‘perfect match at the perfect time’

Thomson Reuters now has ‘end-to-end capability’ for its tax workflow business, according to its president for tax accounting and audit professionals

Sam Sholli, January 20, 2025

Direct Tax

patrick o gara resized.jpg

Skadden appoints ex-Baker McKenzie partner as London tax disputes head

Patrick O’Gara, who is rated as a ‘highly regarded practitioner’ by World Tax, had spent over 20 years at Baker McKenzie

Tom Baker, January 17, 2025

Direct Tax

This week in tax: KPMG moves closer to forming US law firm

If approved, it would become the first ‘big four’ firm to practise law in the US; in other news, Morrison Foerster hired a new global tax co-chair

Sam Sholli, January 17, 2025

Indirect Tax

Donald Trump, US President

Donald Trump vows to create an External Revenue Service

The ‘birth date’ of the service, which will collect tariffs, duties and other foreign revenue, will be January 20

Sam Sholli, January 16, 2025

Awards

wbl Americas 2025@4x.png

2025 Women in Business Law Americas Awards: submissions now open

Submit your nominations to this year's WIBL Americas Awards by February 28

Shailyn Tirado, January 16, 2025

Awards

wbl EMEA@4x.png

Women in Business Law Awards EMEA 2025: submissions now open

Research for the annual Women in Business Law Awards has begun – submit your entries by February 28

James Wilson, January 16, 2025

What Corporates Want 2025 (22).png

What Corporates Want: Australasian advisers trail international counterparts on CSR

In-house counsel across a number of regions are unimpressed with their tax advisers’ CSR efforts, according to ITR+ research

Tom Baker, January 16, 2025

Transfer Pricing

Judge's gavel is on a podium in front of a flag. The flag is a mix of European flags

ITR’s European litigation report finds firms raring for TP disputes

Firms are starkly divided on the benefits of specialist tax litigation teams over generalist practices, ITR’s analysis also finds

Tom Baker, January 15, 2025