Advance Tax Rulings in the System of Tax Administration: International practices
The research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests. The paper analyzes the conceptual and practical aspects of advance tax rulings, including definitions, legal na...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Peoples’ Friendship University of Russia (RUDN University)
2025-07-01
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| Series: | RUDN Journal of Law |
| Subjects: | |
| Online Access: | https://journals.rudn.ru/law/article/viewFile/44982/24981 |
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