Cahiers de Droit Fiscal International - v. LXXXIVb : Advance Rulings

The issues discussed in this book include the desirability of a formalized ruling process, the need for publication and transparency - particularly in the light of the OECD and EU efforts on harmful tax competition - the binding force and precedential value of advance rulings, the border between a taxpayer's rights and administrative discretion, and the need for international transferpricing agreements.