Philipp Johannes Thiele
Steuerrechtliche Auskünfte und Zusagen
Ein Rechtsvergleich zwischen den Auskunftssystemen Deutschlands, der Niederlande und des Vereinigten Königreichs de lege lata und de lege ferenda
[Advance Rulings. A Comparative Analysis of the Advance Ruling Systems of Germany, the Netherlands and the United Kingdom de lege lata and de lege ferenda.]
2016. XIX, 222 pages. unrevised ebook edition 2025. including VAT
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Summary
Philipp Johannes Thiele examines and compares the advance ruling systems of Germany, the Netherlands and the United Kingdom on the basis of systemisation criteria in order to establish minimum requirements for a harmonised EU advance ruling system.