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Title: Authority for advance ruling: making and unmaking
Authors: Puri, Tanessa
O. P. Jindal Global University
Keywords: Advance ruling
Colombia sportswear
Issue Date: 21-Nov-2018
Publisher: TaxGuru
Citation: Puri, Tanessa. (November 21, 2018). Authority for advance ruling: making and unmaking. TaxGuru.
Description: The following essay is divided into three parts. In the first part, the scheme of Advance Ruling will be discussed. In the second part, the impact of this mechanism in terms of its ability to deliver certainty to taxpayers shall be discussed and in the third part, the case of Colombia Sportswear will be used to discuss whether the decisions of Authority of Advance Ruling should be appealable.
Appears in Collections:JGU Student Research Publications

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