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Paperback Advance Ruling: Practice and Legality: Practice and Legality Book

ISBN: 9065448438

ISBN13: 9789065448439

Advance Ruling: Practice and Legality: Practice and Legality

This edition in the IFA Seminar Series contains the lectures of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association on the theory and practice of advance ruling in the fiscal sphere. Advance ruling may be defined as a decision regarding the consequences of a proposed transaction, given by the competent authority and binding upon that authority'. The subject, applied to the field of taxation, is...

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