Introducing an Advance Tax Ruling (ATR) Regime /
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Incre...
| Main Authors: | , , |
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| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2016
Washington D.C International Monetary Fund 2016 Washington, D.C. : |
| Series: | IMF eLibrary
Tax Law Technical Note; Tax Law Technical Note ; No. 2016/002 |
| Subjects: |