Advance Tax Rulings and Principles of Law

Know about the book -

Advance Tax Rulings and Principles of Law is written by Carlo Romano (juriste).) and published by IBFD. It's available with International Standard Book Number or ISBN identification 9076078491 (ISBN 10) and 9789076078496 (ISBN 13).

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.