Advance rulings Les agréments préalables Verbindliche Auskünfte Consultas vinculantes y no vinculantes

Author(s)

• International Fiscal Association
• Ellis, Maarten J.
• Desax, Marcus

Bibliographic Information

Advance rulings = Les agréments préalables = Verbindliche Auskünfte = Consultas vinculantes y no vinculantes

general reporter, Maarten J. Ellis ; discussion leader, Marcus Desax

（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 84b ; subject 2）

International Fiscal Association, c1999

Note

"53rd Congress of the International Fiscal Association, Eilat, 1999"--Half t.p.

Text in English, French, German and Spanish

Description and Table of Contents

Description

The issues discussed in this book include the desirability of a formalized ruling process, the need for publication and transparency - particularly in the light of the OECD and EU efforts on harmful tax competition - the binding force and precedential value of advance rulings, the border between a taxpayer's rights and administrative discretion, and the need for international transferpricing agreements.

Table of Contents

I: General report. II: National reports.III: Anex

by "Nielsen BookData"

Details

• NCID: BA42947082
• ISBN:
  • 904111159X
• Country Code: ne
• Title Language Code: eng
• Text Language Code: engfregerspa
• Place of Publication: Rotterdam
• Pages/Volumes: 692 p.
• Size: 23 cm
• Classification:
  • DC21 : 336.294
• Subject Headings:
  • LCSH : Taxation -- Law and legislation
• Parent Bibliography ID:
  • BA00705870