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LIBROS DEL AUTOR: christina gruber

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Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition

Christina Gruber

Inhaltsangabe:Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term advance ruling will be def...

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