Advance ruling: pre transaction tax clarity for resident and non resident cross border transactions to reduce appeals. A statutory scheme allows resident and non resident taxpayers to apply to the Authority for Advance Rulings for clarification on tax liability arising from transactions between residents and non residents. The Authority is intended to provide accessible, inexpensive, expeditious and technology driven rulings and is vested with the procedural powers of a civil court to determine specific questions of law and fact, reducing the need for lengthy appeals.