Advance ruling determinations clarify tax liability and avoidance issues for proposed or undertaken cross-border and domestic transactions. The provision defines advance ruling as determinations by the Board for Advance Rulings on tax consequences of proposed or undertaken transactions, including questions of law or fact. It lists categories covered-non-resident transactions, resident-non-resident transactions, resident applicants' transactions, computation of total income issues pending before tax authorities or appellate bodies, and determinations whether proposed arrangements are impermissible avoidance arrangements. The section also defines 'applicant', 'application', 'Board for Advance Rulings' and 'Member' for the Chapter.