Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition formatIsbn:Softcover - 9783838670553 Rheinisch-Westfälische Technische Hochschule Aachen (Institut

Rheinisch-Westfälische Technische Hochschule Aachen (Institut für Angewandte Geographie der RWTH Aachen - Lehr- und Forschungsbereich Wirtschaftsgeographie der Dienstleistung)

ehemaliger Vorstand der Kommunalen Gemeinschaftsstelle für Verwaltungsvereinfachung (KGSt)

Frontmatter -- PREFACE -- CONTENTS -- SYMBOLS AND ABBREVIATIONS -- THE TRANSLITERATION OF HEBREW -- 1

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Austrian Advance Rulings Measures and their Compatibility with EU and OECD Provisions against Harmful Tax Competition formatIsbn:Softcover - 9783838670553 Rheinisch-Westfälische Technische Hochschule Aachen (InstitutInhaltsangabe: 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 defined as well and its meaning in international tax practice will be described.