Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment, arqus, Quantitative Research in Taxation, Discussion Paper No. 187, <link www.arqus.info - external-link-new-window "Opens external link in new window">www.arqus.info</link> and Cetar TAF Working Paper Series, <link file:71032>Discussion paper No. 011</link>