The Resource Advance tax rulings in perspective : a theoretical and comparative analysis

Advance tax rulings in perspective : a theoretical and comparative analysis

Label
Advance tax rulings in perspective : a theoretical and comparative analysis
Title
Advance tax rulings in perspective : a theoretical and comparative analysis
Creator
Subject
Language
eng
Summary
This article makes two contributions to the understanding of advance tax rulings. The first contribution is to highlight that the increased pervasiveness of advance tax rulings internationally is potentially puzzling in the light of Givati's analysis, which suggests that the balance of strategic considerations facing taxpayers systematically disfavours taxpayers seeking advance tax rulings. Theory thus appears, at least as a preliminary matter, to be out of step with the observed rulings practices tracked by the OECD. It then considers how to resolve the puzzling popularity of advance tax rulings
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 20 (2014),
http://library.link/vocab/creatorName
Alarie, B.
Language note
English
http://library.link/vocab/subjectName
advance tax ruling
Label
Advance tax rulings in perspective : a theoretical and comparative analysis
Instantiates
Publication
Label
Advance tax rulings in perspective : a theoretical and comparative analysis
Publication

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