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Advance Ruling : Practice and Legality :  Practice and Legality - International Fiscal Association

Advance Ruling : Practice and Legality

Practice and Legality

Paperback Published: July 1994
ISBN: 9789065448439
Number Of Pages: 76

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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.

Introductionp. 3
La pratique du rescrit en Francep. 5
Verbindliche Auskunft: Recht und Praxisp. 11
Perspective of the United States of Americap. 29
Perspective of Swedenp. 41
Perspective of the Netherlandsp. 45
Synoptical table of contents of the perspectives of France, Germany, the Netherlands, Sweden and the USAp. 53
Summary of Proceedingsp. 59
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789065448439
ISBN-10: 9065448438
Series: Ifa Congress Series Set
Audience: General
Format: Paperback
Language: English
Number Of Pages: 76
Published: July 1994
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 0.41
Weight (kg): 0.12