The Digitalization of Advance Tax Rulings: The use of machine learning to improve the ease of doing business, preventing avoidable litigation and ensuring better policy decisions.
By Chiedozie Kelechi Ogbu and Eze Kenechukwu. Introduction The need for an advanced tax ruling may arise where there is an uncertainty as to the correct application or interpretation of tax law to a set of facts. In such cases, the tax payer can apply to the tax authority for an interpretation of the statute
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