Advance tax rulings and principles of law : towards a European tax rulings system?

This book presents a comprehensive study on the advance tax ruling, a legal instrument provided by the tax authorities to a specific taxpayer upon his request. The ruling - on which, to a certain extent, the taxpayer is entitled to rely - consists of any advice, information or statement concerning t...

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OCLC:785957746
主要作者: Romano, Carlo Alberto
企业作者: Rijksuniversiteit te Groningen
语言:English
出版: Amsterdam : IBFD, 2002.
丛编:Doctoral series ; 4.
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