The Resource A tax perspective on the infrastructure of regulatory language and a principled response

A tax perspective on the infrastructure of regulatory language and a principled response

Label
A tax perspective on the infrastructure of regulatory language and a principled response
Title
A tax perspective on the infrastructure of regulatory language and a principled response
Creator
Subject
Language
eng
Summary
Regulatory language creates rules that provide for outcomes using ordinary words that carry multiple meanings. The words rest on assumed frameworks that are hidden, are difficult to comprehensively identify and may shift over time. Legal interpretation constructs meaning from this language and applies it to real world events. When this is done iteratively across differing factual circumstances, a body of legal understanding is built up. However, the underlying murkiness of meaning coupled with real world changes means that the scope and application of regulations tend to flex and legal interpretation needs to be reapplied. This article uses the example of the real world changes arising out of e-commerce and how taxation treaties require interpretation to provide meaning and avoid potentially arbitrary outcomes. The model used for taxation treaties pre-dates e-commerce and treaties include embedded assumptions of business mobility from the earlier time. The use of "family resemblances" and examples are capable of reducing tensions that result from the use of language. However, by recognizing the "open texture" of language and assumptions, it is possible to move to a more principled approach that is capable of maintaining consistent meaning over time
Citation source
In: British tax review. - London. - (2012),
http://library.link/vocab/creatorName
Latham, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • treaty interpretation
  • PE
  • place of effective management
Label
A tax perspective on the infrastructure of regulatory language and a principled response
Instantiates
Publication
Label
A tax perspective on the infrastructure of regulatory language and a principled response
Publication

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