Essential statutory construction for customs and tax practitioners : cases and materials / Ferdinand Asejo Nague

Essential statutory construction for customs & tax practitioners -- Chapter 1. Introduction -- Chapter 2. Basic Concepts and Principles of taxation -- Chapter 3. Definitions -- Chapter 4. Construction and Interpretation of tax Laws -- Chapter 5. Construction of Customs Statutes -- Chapter 6. Q&A on Some Interpretations and constructions of Customs and tax statutes, rules and regulation.

This book is not meant to be an in-depth study of the complex topic of statutory interpretation, but it is nonetheless meant to be a useful tool for customs and tax professionals, academics, and the general public who deal with the Bureau of Customs, the Bureau of Internal Revenue, and the local government units in locating the basic rules, special principles, and leading customs and tax cases on statutory construction. This makes a great addition to the author’s publications on customs and related topics and hopes to contribute more to the ready supply of information on the topic of customs and taxation.