Advance Tax Rulings and Principles of Law

Advance Tax Rulings and Principles of Law

Author: Carlo Romano (juriste).)

Publisher: IBFD

Published: 2002

Total Pages: 579

ISBN-13: 9076078491

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Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.


Compendium of GST Advance Authority Rulings with Summary - Including Appellate Rulings

Compendium of GST Advance Authority Rulings with Summary - Including Appellate Rulings

Author: Sanjiv Agarwal

Publisher: Bloomsbury Publishing

Published: 2021-06-30

Total Pages: 2126

ISBN-13: 9390077672

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About the book This is the third edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order. The book is divided into three volumes and five Chapters. Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.Key features India's first Digest on Advance Rulings (including Appellate Rulings) in GST Covers Advance Rulings, Appelate Advance Ruling and High Court cases reported from January 2020 - June 2020 Earlier rulings can be found in previous editions detailed on the inside front cover of this book List of rulings arranged: - alphabetically, - topic-wise, - authority/court-wise and - legislation/section-wise Search words index at the end of the book of the rulings digested by professionals


Model Rules of Professional Conduct

Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Introducing an Advance Tax Ruling (ATR) Regime

Introducing an Advance Tax Ruling (ATR) Regime

Author: Mr.Christophe Waerzeggers

Publisher: International Monetary Fund

Published: 2016-05-31

Total Pages: 14

ISBN-13: 1484375041

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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. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.


Code of Federal Regulations

Code of Federal Regulations

Author:

Publisher:

Published: 2000

Total Pages: 786

ISBN-13:

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Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.