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.

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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• 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

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".

The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

Other books in the IBFD Doctoral Series