advance ruling
Resource Information
The concept advance ruling represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
advance ruling
Resource Information
The concept advance ruling represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- advance ruling
232 Items that share the Concept advance ruling
Context
Context of advance rulingSubject of
No resources found
No enriched resources found
- A critique of the Swedish rulings system
- A new practice of pre-ruling in Israel
- A new start for tax rulings
- A proposed binding rulings regime
- AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
- AAR rules transaction between non-residents taxable in India
- APAs and ATRs : the new Dutch regime in a European perspective
- APAs and ATRs : where to submit requests
- APAs and ATRs in the Netherlands: where to submit your request?
- Abdul Razak A Meman v CIT (International Taxation) Mumbai ; Akila A Meman v CIT (International Taxation) Mumbai ; Manish Bhatia v CIT (International Taxation) Mumbai : AAR nos 637, 638 and 640 of 2004
- Administration's policy concerning advance rulings disclosed
- Administrative and regulatory. Current trends in advance rulings
- Advance Pricing Agreements bzw. Verbindliche Auskünfte : Die künftigen deutschen Verwaltungsgrundsätze und die Studie der Europäischen Kommission
- Advance Ruling - der Auskunftsbescheid gemäss Paragr. 118 BAO : antragsgebundene Rechtsauskünfte zu Umgründungen, zur Gruppenbesteuerung und zu Verrechnungspreisen
- Advance income tax rulings - developments across the globe
- Advance ruling : practice and legality
- Advance ruling P. No. 13 of 1995. Double taxation avoidance agreement between India and France
- Advance ruling on taxability of fees paid to Canadian consultants for work done in Canada
- Advance ruling. DLJMB Mauritius Investment Company v. Commissioner of Income Tax. Double taxation agreement between India and Mauritius
- Advance rulings
- Advance rulings : lessons from the Swedish model
- Advance rulings = Les agréments préalables = Verbindliche Auskünfte = Consultas vinculantes y no vinculantes
- Advance rulings and judicial decisions for non-residents. An update
- Advance rulings and tax avoidance measures
- Advance rulings by the tax authorities at the request of a taxpayer
- Advance rulings in Germany
- Advance rulings in India
- Advance rulings in the United States
- Advance rulings on tax liability
- Advance rulings on the application of tax treaties
- Advance rulings on transfer pricing in India - a tough call
- Advance rulings practice effective
- Advance rulings under Italy's CFC regime
- Advance tax rulings
- Advance tax rulings
- Advance tax rulings
- Advance tax rulings and judicial decisions - an update (no. 1)
- Advance tax rulings and judicial decisions : an update (2)
- Advance tax rulings and judicial decisions : an update (no. 1)
- Advance tax rulings and judicial decisions : an update (no. 2)
- Advance tax rulings and judicial decisions : an update (no. 3)
- Advance tax rulings and judicial decisions : an update (no. 4)
- Advance tax rulings and judicial decisions : an update (no. 5)
- Advance tax rulings and judicial decisions : an update (no. 5)
- Advance tax rulings and judicial decisions : an update (no. 6)
- Advance tax rulings and principles of law : towards a European tax rulings system?
- Advance tax rulings for non-residents
- Advance tax rulings for non-residents : an update
- Advanced income tax rulings : a novel approach
- An in-depth look at India's authority for advance rulings
- Anti-avoidance and advance rulings
- Apple Sales International and another v European Commission and others : (Joined cases T-778/16 and T-892/16)
- Auskünfte über noch nicht verwirklichte Sachverhalte
- Beginn der (Bau-)Betriebsstätte bei Planungsleistungen in Österreich
- Belgische rulings in het licht van de staatssteunregels
- Belgium : corporate income tax reform
- Besinnung auf das Territorialitätsprinzip : Schlussanträge der Frau Generalanwalt J. Kokott vom 12.9.2006 in der Rs. C-231/05, Oy AA
- Binding rulings introduced in Lithuania
- Brief van de staatsecretaris van Financiën over het rulingbeleid (20800-IXB, nr. 52)
- Case note : global reservations fees held to be income derived through a permanent establishment
- Case note : lender's fees not linked to loan are not interest income
- Case note : non-complete fees paid on the sale of shares not taxable
- Case note : payments to foreign entity to accelerate access to online content not income under Income Tax Act or United States Treaty
- Case note : subsidiary of foreign parent not permanent establishment in India
- Changes to the Polish Fiscal Code
- Changes to the Polish Fiscal Code
- China : looking ahead
- Come parlare con il Fisco
- Concept of permanent establishment : treaty with the Federal Republic of Germany
- Contrôle jurisdictionnel en matière d'agréments fiscaux (Cons. d'État, 7 fév. 1990, deux arrêts, req. n. 94743 et req. n. 98830, conclusions de Mme Hagelsteen, note D.F.)
- Corporation tax in the Netherlands : the institution of the advance ruling
- Court exert more influence on tax system
- Cross-border loss relief in Europe - the case of group contributions
- Dancing to the right tune: a comparative discussion of negotiations with revenue authorities
- Danish law changes impact international tax treatments
- De "APA-/ATR"-praktijk in Nederland
- De Belgische rulingpraktijk
- De fiscale vaststelling(sovereenkomst) in strijd met de openbare orde of de goede zeden
- De nieuwe rulingregels
- Debt restructuring in Canada - domestic and U.S. cross-border case studies (part 1)
- Debt restructuring in Canada - domestic and U.S. cross-border case studies (part 2 - U.S. tax issues)
- Department of Revenue [India]
- Die individuelle verbindliche Auskunft im polnischen Steuerrecht : Hilfestellung oder Fallstrick für den unbeschränkt bzw. beschränkt Steuerpflichtigen in Polen?
- Die neue Verwaltungsregelung zur verbindlichen Auskunft. 2. Auflage
- Doing a deal with the commissioner
- Dutch incentives include less restrictive advance ruling policy
- EC neemt belangrijke beslissing inzake staatssteun
- ECJ - recent developments in direct taxation 2014
- EU VAT cross-border rulings
- Erteilung einer verbindlichen Auskunft mittels Auskunftsbescheid unterliegt nicht der Umsatzsteuer : Finanzamt handelt öffentlich-rechtlich und steht nicht im Wettbewerb mit Unternehmern
- Europarechtliche Zweifel an Paragr. 50d Abs. 3 EStG gemäß den EuGH-Vorlagen des FG Köln v. 8.7.2016 und v. 31.8.2016
- European State aid and tax rulings
- FBR : Federal Board of Revenue [Pakistan]
- Fees for binding rules and advance pricing agreements
- Feststellungsbescheide über noch nicht verwirklichte Sachverhalte
- Finance Act 1992 introduces a right to consultation procedure
- Fiscale overeenkomst. Beschouwing over de gebondenheid van de fiscus aan inlichtingen en toezeggingen en die van fiscus en burger aan tussen hen gesloten overeenkomsten
- Fiscale transparantie : een rechtsvergelijkende analyse
- Fiscale transparantie : een rechtsvergelijkende analyse
- Fiscale vaststellings-overeenkomst en dwaling
- Foreign institutional investors - a testimony to India's progress
- Foreign investment with special reference to Mauritius
- Förhandsbeskeds och skattedomars begriplighet
- GST era beckons: a comparative analysis of the Indian model GST law provisions with international best practices and OECD
- Group financial services companies : tax and transfer pricing policy
- Handbook on advance rulings
- Has the AAR put the Mauritius saga to rest?
- Het Nederlandse rulingbeleid
- Hong Kong master tax guide
- Hoofdlijnen van het rulingbeleid : Rapport fiscale stimuleringsmaatregelen
- IRS discussion draft concerning advance determination rulings under the transfer pricing rules
- IRS updates No-Rule List
- Il diritto d'interpello: finalità, effetti e procedure
- Il diritto di interpello alla luce della circolare ministeriale 18 maggio 2000, n. 99/E
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Increased transparency and exchange of information in the area of transfer pricing in Switzerland
- India : AAR ruling reassures foreign companies on MAT liability
- India : authority for advance rulings for non-residents
- India : offshore services and service PE ruling
- India: deemed fees for technical services can be taxed
- Indian AAR examines creation of PE of offshore contractor through subcontract
- Indian AAR rules on "business connection" and "PE" under U.S. treaty
- Indian AAR rules subsidiary is permanent establishment
- International tax digest
- International tax seminar : May 19, 1999 Toronto : text of seminar papers
- Israeli business law
- Italian proposals endorsing internationalization of financial enterprises
- Italy enacts important new provisions as part of Finance Act and Tax Act for 1992
- Jüngste Entwicklungen im Bereich der verbindlichen Auskünfte in Luxemburg : eine Analyse aus internationaler und aus deutscher Sicht
- Klarstellungen in der niederländischen Rulingpraxis
- L'interpello: il nuovo volto della tax compliance
- La réclamation préalable devant le service des impôts
- Legal, practical and taxation issues of buy-out clauses in professional football contracts
- Litigation strategies, options and solutions
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
- Mohan v Director of Income-Tax (International Taxation) : application no AAR 741 of 2007
- Morgan Stanley and Co v DIT (International Taxation) Mumbai : AAR no. 661 of 2005
- Morgan Stanley ruling aims at certainty on existence of PE
- Morris and another (trustees of the RCI Trust) v Minister of National Revenue : 2009 FC 434
- Netherlands APA programme in 2004
- New Dutch decrees confirm procedures and requirements regarding financial service entities and APA/ATR requests
- New Dutch decrees confirm procedures, requirements regarding financial service entities, APA, ATR requests
- New advance rulings regime
- New ruling policy in the Netherlands Antilles
- OECD: global theory, local practice (part 2)
- Obtaining IRS private letter rulings : a manual of forms and procedures from Touche Ross & Co
- Obtaining benefits under Switzerland's 50/50 practice
- Offshore transactions in India : analysis of recent rulings
- Over fiscale vaststellings-overeenkomsten
- Over het vertrouwensbeginsel in het belastingrecht
- Over het wegnemen van opgewekt vertrouwen
- Permanent establishment : advance ruling in respect of the treaty with the Federal Republic of Germany
- Permanent establishment in international taxation
- Permanent establishment issues in assigning global contracts
- Pre-confirmation system
- Re A Oy and B Oy : KHO:2004:65
- Re ABC Ltd, UK : re XYZ Ltd, UK : AAR no. 656 and 657 of 2005
- Re Application of MasterCard Asia Pacific Pte Ltd : AAR No. 1573 of 2014
- Reaction positive but cautions to advance ruling procedure on intercompany transfer pricing
- Recent advance ruling : a shot in the arm for the Indian outsourcing industry
- Recent corporate and financial tax developments in Belgium affecting international operations
- Revenue Canada revises circular on advance rulings
- Ruling - le préavis en matière fiscale
- Rulings : la nouvelle procédure Naissance d'un véritable service au public?
- Seeking certainty - advance ruling practices : Australia
- Seeking certainty - advance ruling practices : China
- Seeking certainty - advance ruling practices : Hong Kong
- Seeking certainty - advance ruling practices : India
- Seeking certainty - advance ruling practices : Japan
- Seeking certainty - advance ruling practices : Korea
- Seeking certainty - advance ruling practices : Malaysia
- Seeking certainty - advance ruling practices : Singapore
- Seeking certainty - advance ruling practices : Vietnam
- Seismic survey vessel constitutes a permanent establishment
- Selective purchase through buy-back deemed to be a colourable device to avoid taxes
- Server as a PE
- Special regulations concerning advance rulings by the tax authorities on foreign capital investment in Spain
- Stichtingen, terugvordering en staatssteun in de VS
- Structures and contracts devised by foreign investors. Perception of authority for advance ruling. International Tax and Finance Groups' Convention 1998. 14-16 August 1998
- Supreme Administrative Court rules on taxation of dual resident companies
- Sweden : the impact of Marks & Spencer and Oy AA
- Swedish advance rulings : group contribution regime contrary to EC law
- Swedish interest deductions - quo vadis?
- Sécurité juridique et fiscalité : actes de la journée d'études du 5 novembre 2002 organisée à l'initiative du Commissaire du Gouvernement, adjoint au ministre des Finances et en collaboration avec la Fédération des entreprises de Belgique
- TNI obtains draft proc. on mandated advanced approvals for determining arm's length pricing. (Section 482 - allocations between related parties)
- Tatsächliche Verständigung im Steuerrecht
- Tax and treaty guide : a publication of International Taxation Committee
- Tax litigation in Norway
- Tax treatment of international cash pooling arrangements
- Tax treatments for court-free intragroup amalgamation in Hong Kong
- Taxation of business alliances in India : a practitioner's guide
- The Belgian advance ruling procedure : recent experience and greater efficiency and flexibility from 2005
- The Indian system of advance rulings
- The accidental inversion myth : much ado about nothing?
- The decline and fall of Hong Kong's advance ruling regime?
- The international guide to advance rulings
- The legal challenges of modern world : book of proceedings
- The new Netherlands transfer pricing regime : amended advance pricing agreements and advance tax rulings procedures
- The new advance pricing agreement and advance tax ruling practice in the Netherlands
- The new advance ruling system
- The participation of Italy in the EU VAT Cross-Border Rulings Project : legal and procedural issues
- The purpose of advance rulings
- The rising popularity of advance rulings in India
- The updated cross-border ruling policy in the Netherlands
- The year in review : Estonia
- The year in review : Korea (R.O.K.)
- The year in review : Singapore
- The year in review : Singapore
- Tiger Global International II Holdings, Mauritius v Commissioner of Income Tax (International Tax) : AAR/04/2019 / AAR/05/2019 / AAR/07/2019
- Toelichting op de concentratie van de behandeling van rulings
- Tolkningsbesked i skattefrågor
- Transfer pricing disputes - is there a European way
- Transfer pricing rules and policies : a comparison with Germany
- Transfer pricing rules and practice in the Netherlands - an overview
- Transfer pricing, Italian-style : recent developments
- Triniti Corp v Commissioner of Income Tax : no 740 of 2006
- US-Verrechnungspreiszusagen im Vorhinein : IRS-Jahresbericht 2002 (I)
- US-Verrechnungspreiszusagen im Vorhinein : IRS-Jahresbericht 2002 (II)
- Umwandlungsgesetz, Umwandlungssteuergesetz
- Understanding income tax
- Upplösning av skattemässig överavskrivning på inventarier
- VAT rulings on cross-border situations in the European Union
- Verbindliche "Rulings" im Steuerrecht
- Vermeidung von Doppelbesteuerung infolge von Verrechnungspreiskorrekturen : vorzeitige Vermeidung von Verrechnungspreiskonflikten
- Verständigungen in Steuerverfahren
- Vertrouwen ontleend aan een door de belastingdienst gevolgde gedragslijn
- Veröffentlichungspraxis bei Advance Tax Rulings in den BRICS-Staaten : Darstellung an den Beispielen Brasilien, China, Indien und Südafrika
- Veröffentlichungspraxis bei verbindlichen Auskünften (Advance Tax Rulings) : Darstellung ausgewählter OECD-Staaten
- Voorafgaande beslissingen in fiscale zaken
- What constitutes State aid? Important factors companies should consider
- What the U.S seems to be missing on the EU ruling investigations
- Zur Gültigkeit der Vorbescheide : Sachgerecht eingeholte Vorbescheide werden geschützt
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/rNJMrFMhrVc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/rNJMrFMhrVc/">advance ruling</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept advance ruling
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/rNJMrFMhrVc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/rNJMrFMhrVc/">advance ruling</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
