Advance Tax Rulings and Principles of Law

Towards a European Tax Rulings System

Advance Tax Rulings and Principles of Law
A thorough study of the legal instruments of the advance tax ruling - being any advice, information or statement provided by the tax authorities to a specific taxpayer concerning his tax situation in respect of future transactions, and on which that taxpayer is (to a certain extent) entitled to rely.

Why this book?

This book is of value to both academics and practitioners, was well as to anyone interested in tax procedural aspects. It is of interest not only to those dealing with the tax authorities, but also to the tax authorities themselves.

Downloads

Sample excerpt, including table of contents

This book is part of the IBFD Doctoral Series

View other titles in the series

Author(s)

Dr Carlo Romano is a qualified lawyer working in the international legal network CMS Adonnino Ascoli & Cavasola Scamoni. Author of various publications in International Tax Law and speaker at several conferences and courses, he worked as Research Associate at IBFD and was the Executive Editor of IBFD "The International Guide to Advance Rulings".