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- Q18600949 subject Q8832154.
- Q18600949 abstract "An advance tax ruling is a tool for multinational corporations, and for individual taxfilers for clarifying and conforming particular taxation arrangements. A written interpretation of tax laws is issued by tax authorities to corporations and individuals who request clarification of taxation arrangements. An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling. Advance tax rulings are common in numerous countries. The Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg where the rulings are a tool for corporations to develop strategies which allow for avoiding taxes.".
- Q18600949 wikiPageExternalLink player.aspx?pid=99545be9-eaa6-46ac-8df0-a4bc009f91b7.
- Q18600949 wikiPageWikiLink Q161726.
- Q18600949 wikiPageWikiLink Q18509259.
- Q18600949 wikiPageWikiLink Q1938414.
- Q18600949 wikiPageWikiLink Q329303.
- Q18600949 wikiPageWikiLink Q379209.
- Q18600949 wikiPageWikiLink Q7246219.
- Q18600949 wikiPageWikiLink Q8832154.
- Q18600949 comment "An advance tax ruling is a tool for multinational corporations, and for individual taxfilers for clarifying and conforming particular taxation arrangements. A written interpretation of tax laws is issued by tax authorities to corporations and individuals who request clarification of taxation arrangements. An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling. Advance tax rulings are common in numerous countries.".
- Q18600949 label "Advance tax ruling".