Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Advance Ruling: Practice & Legality

Advance Ruling: Practice & Legality

International Fiscal Association (Ifa)

Paperback

Series: Ifa Congress Series Set

Investing & FinanceGeneral Law

ISBN10: 9065448438
ISBN13: 9789065448439
Publisher: Kluwer Law International
Published: Jul 11 1994
Pages: 76
Weight: 0.27
Height: 0.16 Width: 6.14 Depth: 9.21
Language: English
This edition in the IFA Seminar Series contains the lectures of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association on the theory and practice of advance ruling in the fiscal sphere. Advance ruling may be defined as a decision regarding the consequences of a proposed transaction, given by the competent authority and binding upon that authority'. The subject, applied to the field of taxation, is regarded by authors from the perspectives of France, Germany, The Netherlands, Sweden and the USA. Despite the differences existing in the USA, France, The Netherlan ds, Germany and Sweden with regard to advance ruling in tax matters, a few general characteristics can be given. In all the countries in question the taxpayer does not, in all cases, have a right to an Advance Ruling, but in case he does obtain one, it is binding upon the tax authorities. The taxpayer in all the countries concerned can renounce the right to rely on an Advance Ruling.

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