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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Bibliographic Details
OCLC:785957746
Main Author: Romano, Carlo Alberto
Corporate Author: Rijksuniversiteit te Groningen
Language:English
Published: Amsterdam : IBFD, 2002.
Series:Doctoral series ; 4.
Subjects:
Online Resource:Center for Research Libraries
Related Items:Print version: Advance tax rulings and principles of law.
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Thesis Monograph Online Resource