Price: € 99 / $ 126
Pages: 544
Published: 2002
ISBN:  90-76078-49-1

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Advance Tax Rulings and Principles of Law: Towards a European Tax Rulings System
Author: Dr Carlo Romano - Doctoral Series: Vol. 4

Summary

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.

View sample chapter    |    View table of contents
Main Contents
  • Identification of the rudiments of tax rulings in the first contacts between tax administration and citizens in Roman law, and primarily deals with the origin and the historical development of the tax ruling systems in the United States, the Netherlands and Italy.
  • Advance tax rulings and an analysis of their legal nature, within the legal systems of the United States, the Netherlands and Italy. Differentiating advance tax rulings from other forms of guidance provided by the tax administration to taxpayers in order to help them in the fulfilment of their tax obligations.
  • The main procedural and substantial elements of current advance tax rulings systems around the world.
  • The legal principles underlying advance tax ruling procedures in the United States, the Netherlands and Italy, and the actual and potential impact of the constitutional and administrative law principles on domestic ruling systems.
  • The status quo of advance rulings systems in EU Member States.
  • The proposed harmonization of advance tax rulings systems in Europe with an in-depth analysis of the reasons for the adoption of an harmonized advance tax rulings procedure.
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".
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality.
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe
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