In the Czech Republic, this would only involve the exchange of advance pricing agreements (APAs), since other types of
binding rulings do not include a cross-border element.
But it is not clear if the Chamber's proposal would be for
binding rulings that would prevent further court action.
In the light of this Regulation, the functions of the Authority are to give opinion and advice to the CBO on Sharia matters related to Islamic banking business, to give
binding rulings in the matters, submitted to it through CBO, on Fiqh disputes between Sharia supervisory boards of different Islamic banking entities, to give opinion on Sharia compliance of the transactions between Central Bank and Islamic banking entities, which include opening of accounts, providing finance, sale and purchase and issuance of Islamic financial instruments etc.
The transaction, which is expected to close late in 2014, is conditional on
binding rulings by fiscal authorities and antitrust approval.
The accelerated creation of the Integrated Automotive Group can be implemented at economically viable conditions on the basis of the German Transformation Tax Act and the German Transformation Tax Decree published at the end of 2011, as well as
binding rulings from the competent financial authorities.
CROSS Customs Rulings Online Search System: CROSS is a searchable database of past
binding rulings that can be retrieved based on simple or complex searches using keywords, including compound names, CAS numbers and HTSUS 10-digit numbers.
If, at this stage, extending the scope of
binding rulings on labelling would lead to lengthy discussions and could consequently compromise the simplification exercise, it is nevertheless advisable to consider it in the near future.
This unit is also expected to provide
binding rulings to businesses that provide investment plans.
Likewise, critical commercial programs like
Binding Rulings, Remote Filing, and Focussed and Importer Self-Assessments must be administered uniformly.
The bargaining process now moves to "conciliation", where final and
binding rulings on contractual items are made by a conciliator appointed by the State Employment Relations Board.
A non-resident or certain categories of resident can obtain
binding rulings from the Authority on question of law or fact arising out of any transaction/proposed transactions which are relevant for the determination of his tax liability.
HMRC used to give
binding rulings on an individual's domicile.
