Advance Ruling: Practice and Legality: Practice and Legality

by International Fiscal Association

This edition in the IFA Seminar Series contains the lectures of a seminar held in Cancun, Mexico in 1992 during the 46th Congress of the International Fiscal Association on the theory and practice of advance ruling in the fiscal sphere. Advance ruling may be defined as a decision regarding the consequences of a proposed transaction, given by the competent authority and binding upon that authority'. The subject, applied to the field of taxation, is...

• Format: Paperback
• Language: English
• ISBN: 9065448438
• ISBN13: 9789065448439
• Release Date: July 1994
• Publisher: Kluwer Law International
• Length: 76 Pages
• Weight: 0.27 lbs.
• Dimensions: 0.2" x 6.1" x 9.2"