Advance Tax Rulings: Meaning and Country Examples
In this article we will discuss about the advance tax rulings: 1. Meaning of Advance Tax Rulings 2. Country Examples of Advance Tax Rulings. Meaning of Advance Tax Rulings: Many countries provide advance tax rulings (“ATR") today. These rulings are issued either under a formal legislation by a separate body (Examples: India, Sweden) or given by the tax authorities with [...]