Luncheon

The Stuff of Nonsense: Rules for the Interpretation
of Tax Statutes and Tax Treaties

February 15, 2011
12 noon - 2:00 pm

Le Centre Sheraton
(Les salons Jarry-Joyce)
1201, boul. René-Lévesque ouest, Montréal

[Fees]

Register online

Space is limited 

Luncheon
Tuesday, February 15, 2011
12h00 - 14h00

The Stuff of Nonsense: Rules for the Interpretation
of Tax Statutes and Tax Treaties

In this presentation, Brian Arnold puts statutory interpretation and treaty interpretation into the broader context of language in general. He analyzes the modern rule of interpretation (textual, contextual and purposive) adopted by the Supreme Court and also Articles 31 and 32 of the Vienna Convention on the Law of Treaties, and suggests that any attempt to reduce statutory or treaty interpretation to rules is either futile, inappropriate, or both. Finally, he tries to explain what this means for tax practice.

Speaker:
Brian Arnold

 

Fees

CTF Member $75.00
Non-members $95.00
Professors / Government Employees $65.00
Young Practitioners $65.00
Students $30.00
TPS R-106867260 - Exonérée
TVQ 1007810055 - Exonérée