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Types Of Tax Agreement

A prior agreement agreement may be unilateral involving a tax administration and a taxpayer, or multilateral, involving the agreement of two or more tax administrations. ADVANCE RULING — A judgment by correspondence which is a written declaration made by the tax authorities to a taxpayer, which infringes a number of facts and applies tax legislation to a number of facts — General concept used to describe the relationship between two or more enterprises linked by a common interest AFFILIATION PRIVILEGE — Tax relief or exemption for: Dividends distributed by a resident subsidiary to its parent company, which holds a specific minimum percentage of shares, in order to mitigate the double taxation of such dividends. .

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