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 http: www.arqus.info external-link-new-window external link in new>www.arqus.info and Cetar TAF Working Paper Series, <link file:71032>Discussion paper No. 011
