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| Advance tax ruling ： ウィキペディア英語版 |
Advance tax ruling
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.〔(【引用サイトリンク】title=European Commission - PRESS RELEASES - Press release - State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg )〕
== See also ==
* Advance pricing agreement
* Private letter ruling
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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