Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, <link http: www.wu.ac.at vw4 steuerlehre en res wu_itrps>WU International Taxation Research Paper Series <link http: papers.ssrn.com sol3 external-link-new-window external link in new>No. 2014 - 06, and arqus, Quantitative Research in Taxation, <link http: www.arqus.info mobile paper arqus_167.pdf external-link-new-window external link in new>Discussion Paper No. 167.