Diller, Korte­busch, Schneider, Sureth 2015: Boon or Bane of Ad­vance Tax Rul­ings as a Meas­ure to Mit­ig­ate Tax Un­ter­tainty and Foster In­vest­ment

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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