Introducing an Advance Tax Ruling (ATR) Regime - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introducing an Advance Tax Ruling (ATR) Regime write by Mr.Christophe Waerzeggers. This book was released on 2016-05-31. Introducing an Advance Tax Ruling (ATR) Regime available in PDF, EPUB and Kindle. Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Introducing an Advance Tax Ruling (ATR) Regime
Introducing an Advance Tax Ruling (ATR) Regime - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introducing an Advance Tax Ruling (ATR) Regime write by Christophe Waerzeggers. This book was released on 2016. Introducing an Advance Tax Ruling (ATR) Regime available in PDF, EPUB and Kindle. Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Introducing an Advance Tax Ruling (ATR) Regime
Introducing an Advance Tax Ruling (ATR) Regime - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introducing an Advance Tax Ruling (ATR) Regime write by Mr.Christophe J Waerzeggers. This book was released on 2016-05-31. Introducing an Advance Tax Ruling (ATR) Regime available in PDF, EPUB and Kindle. Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Tax Authority Advice and the Public
Tax Authority Advice and the Public - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Authority Advice and the Public write by Stephen Daly. This book was released on 2020-04-02. Tax Authority Advice and the Public available in PDF, EPUB and Kindle. There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
Advance Tax Rulings and Principles of Law
Advance Tax Rulings and Principles of Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Advance Tax Rulings and Principles of Law write by Carlo Romano (juriste).). This book was released on 2002. Advance Tax Rulings and Principles of Law available in PDF, EPUB and Kindle. Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.
