K) Rulings and Interpretations

  1. Does your tax authority have a mechanism for issuing rulings and technical interpretations?

  2. When the tax authority adopts a position on legislation, does the tax authority publish this position and make it available to taxpayers?

  3. Does the tax authority publish the adopted position and makes it available to taxpayers with respect to valuation issues?

  4. Does the tax authority publish the adopted position and makes it available to taxpayers with respect to pricing data?

  5. Can a taxpayer require that the tax authority provide an interpretation of the law?

  6. Can a taxpayer require the tax authority to provide a ruling on a tax matter?

  7. Are tax rulings binding?

  8. Are published interpretations binding on the tax authority?

  9. Does the tax authority adhere to their past rulings and technical interpretations, and keep them up to date?