Search Results - "statutory interpretation"

Comparative approaches to statutory interpretation in civil law and common law jurisdictions by Carney, Gerard

“…Despite the fact that there is a considerable difference in this respect, the principles of statutory interpretation bear a remarkable resemblance. Yet, in their application, differences are likely to emerge because of the starkly contrasting roles of the judiciary. …”
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Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution by Fullarton, Lex, Pinto, Dale

Subjects: “…ATO Pronouncements, Professional Ethics, Statutory Interpretation…”
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The use of extrinsic materials by the Courts in the interpretation of taxation legislation by Loiacono, Rocco, Mortimer, Colleen

“…While the law relating to the use of extrinsic materials, such as second reading speeches and explanatory memoranda, in statutory interpretation appears to be reasonably settled, nonetheless, both the taxpayer and the Commissioner of Taxation have sought to rely on extrinsic material to support a particular interpretation of legislation. …”
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The Copyright Amendment (Access Reform) Bill 2021 And Open Access: A Comparative Legal Perspective by Koutras, Nikos

“…In this approach, statutory interpretation may serve as a “vessel” through which legal arguments for protection might be provided. …”
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Country of Origin and Internet Publication: Applying the Berne Convention in the Digital Age by Fitzgerald, B., Shi, S., Foong, Cheryl, Pappalardo, K.

“…We believe that the uncertainties arising under the Berne Convention created by new forms of online publishing can be resolved at a national level by the sensible application of principles of statutory interpretation by the courts. While at the international level we may need a clearer consensus on what amounts to “simultaneous publication” in the digital age, state practice may mean that we do not yet need to explore textual changes to the Berne Convention.…”
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Hudud law: its validity and application in Malaysia (Terengganu and Kelantan) / Hazrina Zainul Azizdin … [et al.] by Zainul Azizdin, Hazrina, Kamardin, Nor Hafiza, Abd. Rahim, Rashidi, Syed Abdullah, Sh. Nurain

“…The main questions that we hope to answer in this research are; firstly, whether or not the statutory interpretations of Hudud are rightfully based on the Quranic provisions. …”
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