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The harmonization of advance tax rulings systems in European Union member states - Why?

Author

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  • Alia DUTA

    (University of Craiova)

Abstract

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.

Suggested Citation

  • Alia DUTA, 2009. "The harmonization of advance tax rulings systems in European Union member states - Why?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 248-250, May.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:248-250
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    File URL: http://feaa.ucv.ro/FPV/009-35.pdf
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    More about this item

    Keywords

    harmonization; tax rulings; analysis;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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