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 |
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Main Author: | |
Corporate Author: | |
Language: | English |
Published: |
Amsterdam :
IBFD,
2002.
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Series: | Doctoral series ;
4. |
Subjects: | |
Online Resource: | Center for Research Libraries |
Related Items: | Print version:
Advance tax rulings and principles of law. |
Format: | Thesis Monograph Online Resource |