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...
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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2016.
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| 丛编: | Tax Law Technical Note; Tax Law Technical Note ;
No. 2016/002 |
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| 在线阅读: | Full text available on IMF |