Series: Tax Law Technical Note
Author(s): Christophe Waerzeggers , and Cory Hillier
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 May 2016
Keywords: United Kingdom, United States, Western Hemisphere, Netherlands, South Africa, Sub-Saharan Africa, Taxation, Asia and Pacific, Australia, Europe
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....