Front Matter Page


Front Matter Page

May 2016

Waerzeggers, Christophe and Cory Hillier, 2016, “Introducing an advance tax ruling (ATR) regime—Design considerations for achieving certainty and transparency,” Tax Law IMF Technical Note Volume 1, 2/2016, IMF Legal Department

The authors acknowledge the benefit of the comments and thoughts of each of Michael Keen, Peter Barrand and Martin Grote of the IMF’s Fiscal Affairs Department

This Tax Law Note was prepared by the tax counsels of the IMF’s Legal Department. This Tax Law Note should not be reported as representing the views of the IMF. The views expressed in this Tax Law Note are those of the authors and do not necessarily represent those of the IMF or IMF policy.

Introducing an Advance Tax Ruling (ATR) Regime
Author: Mr. Christophe J Waerzeggers and Mr. Cory Hillier