Descargar Libro: Cahiers De Droit Fiscal International

Resumen del Libro

The issues discussed in this book include the desirability of a formalized ruling process, the need for publication & transparency–particularly in the light of the OECD & EU efforts on harmful tax competition–the binding force & precedential value of advance rulings, the border between a taxpayers rights & administrative discretion, the need for international transfer pricing agreements, & others.