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This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject. Instead of merely concentrating on the present state of the tax system, the book prepares readers to deal with future clients and taxation issues by imparting valuable tools such as the ability to: analyse rules and principles; apply relevant cases and other primary sources to a situation; manipulate and implement technical rules of legislation; consider taxation issues in terms of policy; and understand the dynamics of taxation disputes.
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