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Advance Tax Rulings and Principles of Law

A thorough study of the legal instruments of the advance tax ruling - being any advice, information or statement provided by the tax authorities to a specific taxpayer concerning his tax situation in respect of future transactions, and on which that taxpayer is (to a certain extent) entitled to rely.

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Title:: Advance Tax Rulings and Principles of Law
Subtitle:: Towards a European Tax Rulings System - Volume 4 in the Doctoral Series
Author(s):: Dr Carlo Romano
Date of publication:: 2002
ISBN:: 90-76078-49-1
Type of publication:: Print Book
Number of pages:: 544
Terms:: Price includes delivery. View purchase information
Price:: € 99 / $ 126 (VAT excl.)

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Title:: Advance Tax Rulings and Principles of Law
Subtitle:: Towards a European Tax Rulings System - Volume 4 in the Doctoral Series
Author(s):: Dr Carlo Romano
Date of publication:: 2002
ISBN:: 90-76078-49-1
Type of publication:: Online book
Number of pages:: 544
Access:: Up to 5 users. View purchase information
Price:: € 99 / $ 126 (VAT excl.)

Order Online book

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Special offer

Order 2 books from the Doctoral Series and receive a 20% discount. Order 3 or more books and receive a 30% discount. Not available in combination with any other discount. Print format only.

Summary
Table of Contents
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Advance Tax Rulings and Principles of Law

Why this book ?

This book is of value to both academics and practitioners, was well as to anyone interested in tax procedural aspects. It is of interest not only to those dealing with the tax authorities, but also to the tax authorities themselves.

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This book is part of the IBFD Doctoral Series

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> Table of contents

Main contents

Chapter 1: Historical annotations on the origin and the development of the advance tax rulings systems.
Chapter 2: Definition and legal nature of advance tax rulings
Chapter 3: Guidance provided to taxpayers through legal instruments other than advance tax rulings in the United States, the Netherlands and Italy.
Chapter 4: Procedural and substantive elements of advance tax rulings systems
Chapter 5: Constitutional and administrative principles underlying the advance tax rulings systems in the United States, the Netherlands and Italy.
Chapter 6: Advance tax rulings in the EU Member States
Chapter 7: Proposal for the harmonization of advance tax rulings systems in EU Member States.
Chapter 8: Summary and conclusions

About the author

Dr Carlo Romano is a qualified lawyer working in the international legal network CMS Adonnino Ascoli & Cavasola Scamoni. Author of various publications in International Tax Law and speaker at several conferences and courses, he worked as Research Associate at IBFD and was the Executive Editor of IBFD "The International Guide to Advance Rulings".

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