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1

Romano, Carlo Alberto. Advance tax rulings and principles of law: Towards a European tax rulings system? Amsterdam: IBFD, 2002.

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2

Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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3

Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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4

Limited, CCH Canadian, ed. Income tax interpretation bulletins, information circulars, rulings. 1988-. Don Mills, Ont: CCH Canadian, 1988.

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5

Pistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.

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6

Pistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.

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7

Starczewski, Lisa M. IRS national office procedures: Rulings, closing agreements. [Washington, D.C.]: Tax Management Inc., 2002.

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8

Oswald, Edwin G. Federal taxation of municipal bonds: Statutes, regulations, rulings. 2a ed. Newark, NJ: LexisNexis, 2005.

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9

National Association of Bond Lawyers (U.S.). Federal taxation of municipal bonds: Statutes, regulations, rulings. 2a ed. Newark, NJ: LexisNexis, 2001.

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10

E, Israel Perry, Franceschi Kristin H. R y National Association of Bond Lawyers (U.S.), eds. Federal taxation of municipal bonds: Statutes, regulations, rulings. Englewood Cliffs, NJ: Aspen Law & Business, 1993.

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11

Service, United States Internal Revenue. Revenue procedure 89-9: Rulings and opinion letters : master or prototype plans : issuance. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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12

Service, United States Internal Revenue. Revenue procedure 89-9: Rulings and opinion letters : master or prototype plans : issuance. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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13

Service, United States Internal Revenue. Revenue procedure 89-9: Rulings and opinion letters : master or prototype plans : issuance. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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14

United States. Internal Revenue Service. Revenue procedure 89-9: Rulings and opinion letters : master or prototype plans : issuance. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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15

United States. Internal Revenue Service. Revenue procedure 89-9: Rulings and opinion letters : master or prototype plans : issuance. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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16

United States. Internal Revenue Service. y Commerce Clearing House, eds. CCH pension plan guide: Pre-1986 IRS tax releases other than revenue rulings. Chicago, Ill: Commerce Clearing House, 1989.

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17

Tax Research Center (Bangkok, Thailand), ed. Tax extra rulings: Tax information journal : rūaprūam khō̜hārư̄ Krom Sanphākō̜n pī 2546-2549 phư̄a prayōt nai kānpatibat ngān čhing. [Bangkok]: Tax Research Center, 2006.

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18

Pakistan. The Sales Tax Act, 1990 with rules as amended by Finance Ord., 2001 with latest important rulings. 2a ed. Lahore: Uzair Publishers, 2002.

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19

Rijkele, Betten y International Bureau of Fiscal Documentation., eds. The new Netherlands transfer pricing regime: Amended advance pricing agreements and advance tax rulings procedures. Amsterdam: IBFD Publications, 2002.

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20

Hildebrandt, David A. Qualified plans: IRS determination letter procedures. [Washington, D.C.]: Tax Management, 2003.

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21

Pakistan. A compendium of Sales tax law of Pakistan: Including Sales Tax Act, 1990, valid SROs, general orders, rulings ... and redundant SROs from 1983 to 31st October 2003. Karachi: Sales Tax Advisory Services, 2004.

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22

Limited, CCH Canadian, ed. The Federal Budget: March 23, 2004 : Canadian Tax Reports, special report no. 1671, extra edition ; Canada Income Tax Guide, special report no. 494, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 332, extra edition. Don Mills, Ont: CCH Canadian Limited, 2004.

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23

Limited, CCH Canadian, ed. The Federal Budget: February 23, 2005 : Canadian Tax Reports, special report no. 1719, extra edition ; Canada Income Tax Guide, special report no. 505, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 343, extra edition. Don Mills, Ont: CCH Canadian Limited, 2005.

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24

Canada. Dept. of Finance. y CCH Canadian Limited, eds. Notice of ways and means motion and explanatory notes: Income tax measures, March 16, 2001 : Canada tax reports, special edition, 1514, extra edition : Canada income tax guide, special report no 458, extra edition : Canada income tax act, regulations & rulings, special report no. 296, extra edition. North York, Ont: CCH Canadian, 2001.

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25

Limited, CCH Canadian, ed. White paper on tax reform, June 18, 1987: Canadian tax reports, special report no. 797, extra edition : Canada income tax guide, special report no. 263, extra edition no. 2 : Canadian Income Tax Act, regulations and rulings, special report no. 131, extra edition no. 2. Don Mills, Ont: CCH Canadian, 1987.

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26

Mahler, Michael. United States Civil War revenue stamp taxes: A compendium of statutes, decisions, rulings, and correspondence pertaining to the documentary and proprietary taxes. Pacific Palisades, Calif: Castenholz and Sons, 1988.

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27

Compliance with tax limits on mutual fund commodity speculation: Hearing before the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Twelfth Congress, second session, January 26, 2012. Washington: U.S. G.P.O., 2012.

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28

Limited, CCH Canadian, ed. The Federal Budget: March 19, 2007 : Canadian Tax Reports, special report no. 1827, extra edition ; Canada Income Tax Guide, special report no. 530, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 368, extra edition ; Goods and Services Tax reports, special report no. 221, extra edition. Don Mills, Ont: CCH Canadian Limited, 2007.

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29

Limited, CCH Canadian, ed. The Federal Budget: May 2, 2006 : Canadian Tax Reports, special report no. 1781, extra edition ; Canada Income Tax Guide, special report no. 520, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 358, extra edition ; Goods and Services Tax reports, special report no. 211, extra edition. Don Mills, Ont: CCH Canadian Limited, 2006.

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30

Limited, CCH Canadian, ed. Notice of ways and means motion and explanatory notes - remaining Budget 2006 income tax measures and dividend taxation: October 16, 2006 :Canadian Tax Reports, special report no. 1805, extra edition ; Canadian Income Tax Guide, special report no. 525, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 363, extra edition. Don Mills, Ont: CCH Canadian Limited, 2006.

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31

Limited, CCH Canadian, ed. Bill C-52, Budget Implementation Act, 2007 re GST amendments and certain income tax amendments from 2007 federal budget with explanatory notes, June 13, 2007 : Canadian Tax Reports, special report no. 1839, extra edition ; Canada Income Tax Guide, special report no. 533 ; Canadian Income Tax Act, Regulations & Rulings, special report no. 371 ; Goods and Services Tax Reports, special report no. 224. Don Mills, Ont: CCH Canadian Limited, 2007.

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32

Limited, CCH Canadian, ed. Notice of ways and means motion to implement certain provisions of the 2007 federal budget: March 27, 2007 : Canadian Tax Reports, special report no. 1828, extra edition ; Canada Income Tax Guide, special report no. 530 ; Canadian Income Tax Act, Regulations & Rulings, special report no. 368 ; Goods and Services Tax Reports, special report no. 222. Don Mills, Ont: CCH Canadian Limited, 2007.

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33

Limited, CCH Canadian, ed. Bill C-28, Budget and Economic Statement Implementation Act, 2007 with explanatory notes : Canadian Tax Reports, special report no. 1863, extra edition ; Canada Income Tax Guide, special report no. 538, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 376, extra edition ; Goods and Services Tax Reports, special report no. 230, extra edition. Don Mills, Ont: CCH Canadian Limited, 2007.

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34

Canada. Dept. of Finance., ed. Notice of ways and means motion and explanatory notes - non-resident trusts and foreign investment entities and technical amendments: November 9, 2006 : Canadian Tax Reports special report no. 1808, extra edition ; Canadian Income Tax Guide special report no. 526, extra edition ; Canadian Income Tax Act, Regulations & Rulings special report no. 364, extra edition. Ottawa: CCH Canadian Limited, 2006.

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35

tad-Deputati, Malta Parlament Kamra. Speakers' rulings in the Parliament of Malta. Valletta, Malta: Parlament ta' Malta, 2012.

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36

Natoli, Luigi Ferlazzo. Tutela extragiudiziale del contribuente nell'ordinamento tributario: Ruling e Verfassungsbeschwerde. Torino: G. Giappichelli, 1998.

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37

Chaudhry, A. G. y Ch Muhammad Yasin. Select ruling from revenue cases: Revenue referencer. Lahore: Eastern Law Book House, 2013.

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38

Tax ruling IT 2121's impact on family companies and trusts. North Ryde, N.S.W: CCH Australia, 1985.

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39

Gaetano, Caputi, Italy. Scuola superiore dell'economia e delle finanze. y Libero istituto universitario Carlo Cattaneo., eds. Il diritto di interpello: Tax ruling, informazione doganale comunitaria, statuto dei diritti del contribuente. Roma: Eti, 2001.

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40

Service, United States Internal Revenue. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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41

Service, United States Internal Revenue. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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42

United States. Internal Revenue Service. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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43

United States. Internal Revenue Service. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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44

United States. Internal Revenue Service. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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45

United States. Internal Revenue Service. Revenue procedure 93-4: Procedures for furnishing ruling letters, and information letters etc., on matters relating to sections of the code under the jurisdiction of the assistant commissioner (employee plans and exempt organizations). [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service], 1993.

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46

United States. Congress. House. Committee on Ways and Means. Tax ramifications of the Supreme Court's ruling on the Democrat's health care law: Hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, second session, July 10, 2012. Washington: U.S. Government Printing Office, 2013.

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47

Lovdahl Gormsen, Liza. European State Aid and Tax Rulings. Edward Elgar Publishing, 2019. http://dx.doi.org/10.4337/9781788972093.

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48

Lovdahl-Gormsen, Liza. European State Aid and Tax Rulings. Elgar Publishing Limited, Edward, 2019.

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49

United States Bureau of Internal Revenu. Cumulative Bulletin ... Income Tax Rulings, Issue 1, Part 1. Creative Media Partners, LLC, 2018.

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50

Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings. OECD, 2017. http://dx.doi.org/10.1787/9789264285675-en.

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