opinia zabezpieczająca
English translation: advance (protective) tax ruling/decision
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| 07:04 Jul 23, 2016 |
| Polish to English translations [PRO] Law (general) | |||||||
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|  Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 22:20 | ||||||
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| Summary of answers provided | ||||
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| 3 +2 | advance (protective) tax ruling/decision |
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| 1 | opinion of legal counsel?/tax commissioner?/taxation authority? |
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| Discussion entries: 6 | |
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Answers
19 mins confidence: 
opinion of legal counsel?/tax commissioner?/taxation authority? Explanation: 5703-1-12 Requests for an opinion of the tax commissioner. As used in this rule, "opinion" means an opinion of the tax commissioner as provided for in section 5703.53 of the Revised Code. (A) A taxpayer requesting an opinion must: (1) Submit the request in writing; (2) Request an "opinion of the tax commissioner;" (3) State all facts of the activity or transaction for which the opinion is requested; (4) Identify the parties involved in the activity or transaction about which the opinion is requested; (5) Set out the specific legal question or questions for which the opinion is requested; and however, nothing protect us from the taxation :) |
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6 hrs confidence: peer agreement (net): +2
peer agreement (net): +2advance (protective) tax ruling/decision Explanation: The term and practice of issuing "advance tax ruling/decision" is in use in several countries, in particular, Luxembourg, Belgium, Canada, Turkey, and Finland, and perhaps others. ccccccccc POLAND New rules for advance tax rulings Amendments to the Tax Ordinance, which came into force on 1 July 2007, resulted in important changes to the process of obtaining tax advance rulings in Poland. Under new regulations there are two types of official rulings in tax matters issued by the Minister of Finance (previously by local tax authorities): - a general interpretation of tax law provisions addressed mainly to tax authorities (so-called general rulings), and - rulings issued to individual taxpayers applying for a ruling (so-called individual advance rulings). The scope of protection granted by a tax advance ruling depends on whether it applies to a past, present or future transaction. http://apps.americanbar.org/tax/groups/flf/nr07/07Poland.pdf ccccccccccccccccccccccccc Ministerstwo Finansów chce wprowadzić klauzulę przeciwko unikaniu opodatkowania. Podatnik będzie mógł uzyskać od administracji podatkowej tzw. opinię zabezpieczającą w kwestii planowanych przez siebie transakcji, do których potencjalnie będzie miała zastosowanie klauzula przeciwko unikaniu opodatkowania. Uzyskanie tej opinii będzie sporym wydatkiem dla podatników. http://www.podatki.abc.com.pl/czytaj/-/artykul/opinia-zabezp... cccccccccccc Jednocześnie wiceminister finansów Wiesław Jasiński stwierdził, że rząd chce wprowadzić tzw. opinię zabezpieczającą wydawaną przez ministra finansów, a zastosowanie się do tej opinii ma sprawić, że organy podatkowe nie będą negować rozwiązań stosowanych przez firm https://www.corazlepszyportalbiznesowy.pl/art/opinia-zabezpi... cccccccccccccccccccccccc Po pierwsze - opinia zabezpieczająca. Jeżeli podatnik będzie miał wątpliwości, czy wobec jego działań miałaby zastosowanie klauzula, to może wystąpić o taką opinię do Ministerstwa Finansów. http://www.mf.gov.pl/ko/ministerstwo-finansow/dla-mediow/wyw... ccccccccccccccccccccccc Art. 119za. Opinia zabezpieczająca zawiera w szczególności: 1) wyczerpujący opis czynności, której dotyczył wniosek; 2) ocenę, że do czynności nie ma zastosowania przepis art. 119a; – 13 – 3) pouczenie o prawie wniesienia skargi do sądu administracyjnego. http://orka.sejm.gov.pl/Druki8ka.nsf/Projekty/8-020-150-2016...$file/8-020-150-2016.pdf ccccccccccccccccccccc "The practice of advance tax decisions is well established in many countries, including Luxembourg. In these decisions, the tax administration sets out how it intends to apply the existing national and international tax rules to a specific situation. http://www.luxembourgforfinance.com/en/news/ministry-finance... ccccccccccccc Similar to many jurisdictions across the world, specifically OECD members, the tax system in Turkey has an administrative mechanism — namely advance tax ruling — with which taxpayers (both real persons and legal entities) endeavor to alleviate the threat of sanctions concerning ambiguous tax matters and legal loopholes that emerge, despite the presence of elaborate explanations in tax laws and related secondary legislation. http://www.hurriyetdailynews.com/advance-tax-ruling-for-ambi... ccccccccccccccccc What is an advance decision (ruling) in Belgium Binding legal act by the Federal Public Finance Department via the independent Rulings Office stating in accordance with the tax provisions in force how the law will apply to a particular situation or transaction that has not yet produced an effect from a tax point of view http://www.aedf-ifa.org/FicherosVisiblesWeb/Doctrinas/Archiv... ccccccccccccccccccccccc 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 https://en.wikipedia.org/wiki/Advance_tax_ruling cccccccc Advance tax decisions practice The government has legally formalized its advance tax decisions practice by including a provision in the tax law. A specific tax regulation provides further details on the procedures and conditions to obtain an advance tax decision: Upon a written request made in the proper form, the tax inspector of the relevant tax office may issue an advance tax decision. The advance tax decision may not result in a tax exemption or a tax reduction. The advance tax decision will be valid for a specified period of time that cannot exceed five tax years http://www2.deloitte.com/content/dam/Deloitte/global/Documen... cccccccc Centre of income tax expertise within the Canada Revenue Agency (CRA), issuing advance income tax rulings and technical interpretations. http://www.cra-arc.gc.ca/tx/txprfssnls/srvcs/menu-eng.html ccccc France developed a so-called protective tax-ruling system that is understood https://books.google.com/books?id=ZoW9BAAAQBAJ&pg=PA89&lpg=P... |
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