The article analyzes different types of interpretations of tax law, such a strict interpretation , purposive interpretation of tax laws, extensive interpretation, anti-avoidance interpretation, and also discusses interpretive tax norms and guidelines and the interpretation of tax treaties and the role of the OECD Commentary.
Legal Interpretation of Tax Law: Italy
GARBARINO, CARLO
2014
Abstract
The article analyzes different types of interpretations of tax law, such a strict interpretation , purposive interpretation of tax laws, extensive interpretation, anti-avoidance interpretation, and also discusses interpretive tax norms and guidelines and the interpretation of tax treaties and the role of the OECD Commentary.
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