Advance tax rulings and principles of law : towards a European tax rulings system? / Carlo Romano.

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

Online Access:	Full Text (via CRL)
Main Author:	Romano, Carlo Alberto
Corporate Author:	Rijksuniversiteit Groningen
Format:	Thesis eBook
Language:	English
Published:	Amsterdam : IBFD, 2002.
Series:	Doctoral series ; 4.
Subjects:	Tax administration and procedure > European Union countries. Tax administration and procedure > United States. Tax administration and procedure. Europe > European Union countries. United States. Belastingheffing. Regelingen. Europees recht.