Advance Tax Rulings and Principles of Law: Towards a European Tax Rulings System?

Advance Tax Rulings and Principles of Law: Towards a European Tax Rulings System?
ISBN-10
9076078491
ISBN-13
9789076078496
Category
EU
Pages
578
Language
English
Published
2002
Publisher
IBFD
Author
Carlo Romano

Description

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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