Advance tax ruling
An advance tax ruling is a tool for
Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg used by corporations as a tool for devising strategies that help them avoid taxes.[1][2]
See also
References
- ^ Antony Ting (10 November 2014). "Luxembourg leaks: how harmful tax competition leads to profit shifting". The Conversation.
- ^ "European Commission - PRESS RELEASES - Press release - State aid: Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg". europa.eu.
External links
- Want to avoid taxes? Try a tax ruling European Parliament TV
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