Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
避税的法律现制包括立法规制与通过法律解释的规制,其共同的工具是实质课税原则。
Common-law judges have very wide powers of interpretation to apply previous judicial rulings and to interpret statutes.
普通法体系中的法官们有非常大的解释说明和提供精确的司法规则的权力以及解释成文法规则的权力。
There are different understandings on the concepts of "analogy", "analogical interpretation"and "application of analogy" in criminal law in Continental legal System and Common law System.
类推、类推解释和类推适用,三者之间是什么样的关系,是否具有相同的涵义,在大陆法系和英美法系具有不同的理解。
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