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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

Series:

Volume 4 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-49-1

Type of publication:

Print Book

Number of pages:

544

Terms:

Shipping fees apply. View shipping information

Price:
EUR 99 / USD 126 (VAT excl.)
Order Print
tab_1
Title:

Advance Tax Rulings and Principles of Law

Subtitle:

Towards a European Tax Rulings System

Series:

Volume 4 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-49-1

Type of publication:

Online book

Number of pages:

544

Access:

Up to 5 users. View purchase information

Price:
EUR 99 / USD 126 (VAT excl.)
Order Online book
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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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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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