Tax Law Technical Note

Introducing an Advance Tax Ruling (ATR) Regime

By Christophe J Waerzeggers, Cory Hillier

May 31, 2016

Download PDF More Formats on IMF eLibrary Order a Print Copy
More formats on IMF eLibrary Order a Print Copy

Preview Citation

Format: Chicago

Christophe J Waerzeggers, and Cory Hillier. "Introducing an Advance Tax Ruling (ATR) Regime", Tax Law Technical Note 2016, 002 (2016), accessed December 26, 2024, https://doi.org/10.5089/9781513511610.008

Export Citation

  • ProCite
  • RefWorks
  • Reference Manager
  • BibTex
  • Zotero
  • EndNote

Summary

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.

Subject: Legal support in revenue administration, Revenue administration, Tax administration core functions, Tax law, Tax policy

Keywords: Advance, Advance ruling, Africa, Authority, Legal support in revenue administration, Ruling, Ruling application, Ruling procedure, Ruling regime, Rulings system, Tax, Tax administration core functions, Tax authority, Tax law, Tax ruling, Taxpayer, TLT

Publication Details

You May Also Be Interested In...

Republic of Kosovo: 2024 Article IV Consultation and Third Reviews Under the Stand-By Arrangement and the Arrangement Under the Resilience and Sustainability Facility-Press Release; and Staff Report

December 23, 2024

Islamic Republic of Mauritania: Staff Report for the 2024 Article IV Consultation, Third Review Under the Arrangements Under the Extended Credit Facility and Extended Fund Facility, Request for Modification of Quantitative Performance Criteria, and Second Review Under the Resilience and Sustainability Facility Arrangement-Press Release; Staff Report; and Statement by the Executive Director for the Islamic Republic of Mauritania

December 20, 2024

Benin: Fifth Review under the Extended Fund Facility and the Extended Credit Facility Arrangements, and the Second Review under the Resilience and Sustainability Facility-Press Release; Staff Report; and Statement by the Executive Director for Benin

December 19, 2024

The Union of the Comoros: Third Review under the Extended Credit Facility Arrangement and Request for Modifications of Performance Criteria and Waivers of Nonobservance of Performance Criteria -Press Release; Staff Report; and Statement by the Executive Director for The Union of the Comoros

December 19, 2024