Advance Tax Rulings and Principles of Law

Advance Tax Rulings and Principles of Law
Author :
Publisher : IBFD
Total Pages : 579
Release :
ISBN-10 : 9789076078496
ISBN-13 : 9076078491
Rating : 4/5 (491 Downloads)

Book Synopsis Advance Tax Rulings and Principles of Law by : Carlo Romano (juriste).)

Download or read book Advance Tax Rulings and Principles of Law written by Carlo Romano (juriste).) and published by IBFD. This book was released on 2002 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive study on the advance tax ruling. The main procedural and substantive elements of current tax rulings systems worldwide are investigated, and the legal principles underlying advance tax rulings procedures in the United States, the Netherlands and Italy are identified. In the final chapters, an overview of the status quo of advance tax rulings systems in the EU Member States is followed by a discussion concerning the harmonization of advance rulings systems in the European Union.


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