The harmonization of advance tax rulings systems in European Union member states - Why?

Alia Duta
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Alia Duta: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 9, 248-250

Abstract: From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.

Keywords: harmonization; tax rulings; analysis (search for similar items in EconPapers)
JEL-codes: H21 H71 K34 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:248-250

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