Exemptions Interpretation

Exemptions Interpretation is a principle of statutory construction within tax law that belongs to the broader class of interpretive doctrines, distinguished by its application of strict construction to narrowly construe tax exemptions against the taxpayer, thereby favoring the taxing authority unless the statutory language unambiguously supports the exemption.

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Publications

17

Citations

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Authors

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Institutions

Publications per year

2017–2026

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Authors

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  1. JM
    Jocelyn Maclure

    Université Laval, Canada

    1 publications · 17 citations

    1

    h-index

  2. EM
    Ewan McKendrick

    University of Essex, United Kingdom

    1 publications · 345 citations

    0

    h-index

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Institutions

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  1. Université Laval

    Québec, Canada

    1 h-index

    1 publications

    17 citations

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Venues

  1. Criminal Law and Philosophy

    1 publications · 17 citations

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    h-index

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