has to start the rules of international tax law, which govern the internationally relevant legal methods for the … resolution of conflicts of tax claims raised by different countries in relation to income that is produced at a cross …

provides cross-cutting information on the different facets of growing openness in tax transparency and the way in which it …

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax … certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not … exceed a certain threshold. We integrate this finding into the tax authorities' decision whether to offer ATRs. We find that …

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries …, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the … circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We …