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Advance tax ruling and principles of law : towards a European tax rulings system?.
- Format:
- Book
- Author/Creator:
- Romano, Carlo.
- Series:
- Doctoral series , 570-7164 ; 4.
- Language:
- English
- Physical Description:
- 544 s.
- Place of Publication:
- Amsterdam : International Bureau of Fiscal Documentation. IBFD., 2002.
- Summary:
- A thorough study of the legal instruments of the advance tax ruling - being any advice, information or statement provided by the tax authorities to a specific taxpayer concerning his tax situation in respect of future transactions, and on which that taxpayer is (to a certain extent) entitled to rely. Why this book? This book is of value to both academics and practitioners, was well as to anyone interested in tax procedural aspects. It is of interest not only to those dealing with the tax authorities, but also to the tax authorities themselves.
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