Hans Gribnau and Sonja Dusarduijn: Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles (October 11, 2021)

Hans Gribnau and Sonja Dusarduijn of Tilberg Law School have made available for download article Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles, published in Leiden University. The abstract is as follows: Tax complexity is a multi-faceted and pervasive phenomenon. Narrow, detailed drafting of the law is a particular manifestation of … Continue reading Hans Gribnau and Sonja Dusarduijn: Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions, and Legal Principles (October 11, 2021)