Academic literature on the topic 'Tax rulings'
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Journal articles on the topic "Tax rulings"
Arena, Amedeo. "State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice." Market and Competition Law Review 1, no. 1 (September 5, 2019): 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.
Full textNicolaides, P. "State Aid Rules and Tax Rulings." European State Aid Law Quarterly 15, no. 3 (2016): 416–27. http://dx.doi.org/10.21552/estal/2016/3/9.
Full textBartes, Richard. "Legal Institute of Advance Tax Rulings." Białostockie Studia Prawnicze 24, no. 3 (2019): 157–64. http://dx.doi.org/10.15290/bsp.2019.24.03.12.
Full textAmbrożej, Elżbieta Agnieszka. "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations." Public Governance, Administration and Finances Law Review 3, no. 1 (June 30, 2018): 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.
Full textPorcano, Thomas M., and Jennifer L. Porcano. "Capricious Application of the Law: IRS Disregard of Revenue Rulings." ATA Journal of Legal Tax Research 1, no. 1 (January 1, 2003): 64–74. http://dx.doi.org/10.2308/jltr.2003.1.1.64.
Full textHuesecken, Birgit, and Michael Overesch. "Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms." FinanzArchiv 75, no. 4 (2019): 380. http://dx.doi.org/10.1628/fa-2019-0011.
Full textSharma, Raghav. "Attribution of Profits to a Dependent Agent Permanent Establishment: An Analysis of the Indian Approach." Intertax 37, Issue 8/9 (August 1, 2009): 493–98. http://dx.doi.org/10.54648/taxi2009049.
Full textKawatra, Gagan Kumar. "Advance income tax rulings - developments across the globe." Intertax 20, Issue 8/9 (August 1, 1992): 508–14. http://dx.doi.org/10.54648/taxi1992070.
Full textLuts, Joris, and Anna Gunn. "Tax Rulings, APAs and State Aid: Legal Issue." EC Tax Review 24, Issue 2 (April 1, 2015): 119–25. http://dx.doi.org/10.54648/ecta2015012.
Full textStrąk, Tomasz, and Michał Tuszyński. "Quantitative analysis of a private tax rulings corpus." Procedia Computer Science 176 (2020): 2445–55. http://dx.doi.org/10.1016/j.procs.2020.09.322.
Full textDissertations / Theses on the topic "Tax rulings"
Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
Full textRomano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
Full textRighetto, Antonio <1994>. "The European State aid law and MNE's tax rulings." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/18874.
Full textDiller, Markus, Pia Kortebusch, Georg Thomas Schneider, and Caren Sureth. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://dx.doi.org/10.2139/ssrn.2442749.
Full textSeries: WU International Taxation Research Paper Series
Kortebusch, Pia [Verfasser]. "Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch." Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.
Full textFerrenberg, Florian [Verfasser]. "Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen. : Eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen. / Florian Ferrenberg." Berlin : Duncker & Humblot, 2021. http://d-nb.info/1238493076/34.
Full textPauri, Elena. "Aiuti di Stato e diritti di proprietà intellettuale nel ciclo dell’innovazione." Doctoral thesis, Luiss Guido Carli, 2020. http://hdl.handle.net/11385/204244.
Full textMascitti, Marina <1970>. "Dal Ruling di Standard Internazionale agli Accordi Preventivi per le imprese con attività internazionale. Il tax ruling italiano tra contesto europeo e profili sovranazionali." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8954/1/Mascitti_Marina_Tesi.pdf.
Full textFollow the domestic evolution of the "International Ruling", from the now repealed article 8, D.L. n. 269/2003, up to the "Preventive Agreements for companies with international activities", of the new article 31-ter, D.P.R. n. 600/1973, has meant to take note, at the same time, the international change of attitude towards non-transparent rulings.
FRANCIOSO, CHIARA. "Ruling fiscali preventivi nell’economia globalizzata. Profili di diritto transnazionale." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2021. http://hdl.handle.net/10281/314063.
Full textIn various jurisdictions, taxpayers may obtain a statement from the tax administration concerning the treatment of contemplated future transactions. A written statement, that binds the authority to the interpretation provided therein, ensures the taxpayer the legal certainty needed for cross-border transactions or complex investments, thus promoting simplified tax compliance and preventing tax disputes. The current advance compliance schemes result from the gradual codification of informal guidance practices from the past. The informality that once featured these practices still raises legal issues linked to secrecy, wide administrative discretion and the risk of discrimination between taxpayers. Despite the advantages well known in literature and acknowledged by national and international institutions, improper use of tax rulings may then facilitate aggressive tax planning and harmful tax competition: derogatory secret rulings, offering a low level of taxation in a certain jurisdiction, can encourage companies to artificially shift profits there, potentially leading to a race to the bottom. The current contribution aims to investigate which advance compliance policies, in a globalized market economy, best suit the constitutional and European principles governing taxation. Following an introduction on the evolution of ruling practices, their recurring features are identified with a comparative approach: (i) individual advance request, of practical interest for the taxpayer; (ii) “enhanced” protection of legitimate expectations; (iii) promotion of legal certainty. The comparative analysis identifies unsolved theoretical tensions between the right to the protection of legitimate expectations and the principle of legality in tax matters. The OECD and the EU are promoting the exchange of information (spontaneous and automatic, respectively) on cross-border tax rulings and APAs. After comparing the two standards, alternative or concurrent transparency policies are considered, including the publication of rulings. The comparison takes due account of the need to protect taxpayers’ rights, building on the Court of Justice and ECtHR case law. Finally, the dissertation addresses the competition threats raised by secret rulings, in terms of State aid (currently under judicial review by the Union Courts). The analysis leads to some remarks on the design of (a) a centralized European advance compliance program and (b) a domestic model able to overcome the above-mentioned issues without sacrificing taxpayers’ rights.
Pettersson, Markus. "The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1050.
Full textMost states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. Such tax regimes are however not only found in pure tax havens. Some of the member states of the EU have set up preferential tax regimes, often limited to foreign financial offshore activities. Can it be a restriction of the freedom of establishment in article 43 EC to tax a resident taxpayer on CFC-basis for the income of a company resident in another member state? In the affirmative, can such a restriction be justified and if so, on which ground? Can it perhaps be easier to argue in favour of CFC-rules after the recent judgment of Marks and Spencer where the ECJ seems to have applied a broader ground of justification in respect of the counteraction of tax avoidance?
These are some of the main questions dealt with in this thesis.
Books on the topic "Tax rulings"
Romano, Carlo Alberto. Advance tax rulings and principles of law: Towards a European tax rulings system? Amsterdam: IBFD, 2002.
Find full textCabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.
Find full textCabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.
Find full textLimited, CCH Canadian, ed. Income tax interpretation bulletins, information circulars, rulings. 1988-. Don Mills, Ont: CCH Canadian, 1988.
Find full textPistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.
Find full textPistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.
Find full textStarczewski, Lisa M. IRS national office procedures: Rulings, closing agreements. [Washington, D.C.]: Tax Management Inc., 2002.
Find full textOswald, Edwin G. Federal taxation of municipal bonds: Statutes, regulations, rulings. 2nd ed. Newark, NJ: LexisNexis, 2005.
Find full textNational Association of Bond Lawyers (U.S.). Federal taxation of municipal bonds: Statutes, regulations, rulings. 2nd ed. Newark, NJ: LexisNexis, 2001.
Find full textE, Israel Perry, Franceschi Kristin H. R, and National Association of Bond Lawyers (U.S.), eds. Federal taxation of municipal bonds: Statutes, regulations, rulings. Englewood Cliffs, NJ: Aspen Law & Business, 1993.
Find full textBook chapters on the topic "Tax rulings"
Bal, Aleksandra. "Tax Rulings, State Aid and the Rule of Law." In Ethics and Taxation, 359–77. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_14.
Full textFrancioso, Chiara. "State Aid and Tax Rulings: Managing the Risk of Recovery." In The Future of Risk Management, Volume I, 351–82. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14548-4_15.
Full textMorawski, Wojciech. "The reduction of the importance of advance tax rulings and the fight against tax optimization." In Fair taxes or budget revenues at any price?, 47–64. Wien: Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.47.
Full textLuja, Raymond. "State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?" In State Aid Law and Business Taxation, 111–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_7.
Full textAtes, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.
Full textKovacevic, Natasa Zunic. "Coordinating Taxation Between the European Union and Other Countries Through Advance Tax-Rulings Systems." In Financial and Monetary Policy Studies, 87–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35697-1_5.
Full textWattel, Peter J. "The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions." In State Aid Law and Business Taxation, 185–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_10.
Full text"Table of IRS Revenue Rulings." In The Law of Tax-Exempt Organizations, 1–11. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386378.oth2.
Full textBobrus-Nowińska, Ewelina. "Tax Law Rulings as an Example of Support for Taxpayers." In European Financial Law in Times of Crisis of the European Union, 59–68. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.05.
Full textMorawski, Wojciech. "Tax Rulings in Poland – Wealth or Crisis?" In European Financial Law in Times of Crisis of the European Union, 423–32. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.40.
Full textConference papers on the topic "Tax rulings"
Palczewska, Olga. "System of tax rulings and VAT treatment of selected transactions in Poland." In The 5th Electronic International Interdisciplinary Conference. Publishing Society, 2016. http://dx.doi.org/10.18638/eiic.2016.5.1.548.
Full textMorawski, Wojciech. "The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.38.
Full textSzabó, Ildikó. "Advance Tax Ruling." In MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2016. http://dx.doi.org/10.26649/musci.2016.122.
Full textÇelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.
Full textKhasanah, Isnaini Nurul, and Adila Alfa Krisnadhi. "Extreme Multilabel Text Classification on Indonesian Tax Court Ruling using Single Channel CNN and IndoBERT Embedding." In 2021 6th International Workshop on Big Data and Information Security (IWBIS). IEEE, 2021. http://dx.doi.org/10.1109/iwbis53353.2021.9631855.
Full textHickey, A., I. K. Louh, J. Li, and M. R. O'Donnell. "Time to Retire Acid Fast Bacilli Smears? Superiority of Newer Assays in Ruling Out Pulmonary Tuberculosis." In American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a5166.
Full textAyvazyan, Ruben Gagikovich. "Condiions for the application of the tax reconstruction mechanism based on the analysis of the Supreme Court ruling of May 19, 2021 (Case No. A76-46624/2019 of LLC «Mary»." In Российская наука: актуальные исследования и разработки. Самара: Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-2-254/257.
Full textSaeed Ghafoor Ahmad, Kosar, and Amanj nasih qadir omer. "Prosecuting the perpetrators of the Camp Speicher crime according to Iraqi laws or the jurisdiction of the International Criminal Court." In Peacebuilding and Genocide Prevention. University of Human Development, 2021. http://dx.doi.org/10.21928/uhdicpgp/45.
Full textReports on the topic "Tax rulings"
Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.
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