01943cas a2200265 a 4500 AALejournalIMF016818 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513511610 2523-5753 BD-DhAAL BD-DhAAL Waerzeggers, Christophe. Introducing an Advance Tax Ruling (ATR) Regime / Christophe Waerzeggers, Cory Hillier. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (14 pages) Tax Law Technical Note <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings. Mode of access: Internet Australia imf Hillier, Cory. Tax Law Technical Note; Tax Law Technical Note ; No. 2016/002 Full text available on IMF http://elibrary.imf.org/view/journals/008/2016/002/008.2016.issue-002-en.xml IMF e-Library