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Legal Developments worldwide

Tax Rulings in an International Framework

December 2011 - Tax & Private Client. Legal Developments by Walder Wyss Ltd.

More articles by this firm.

1. What is a ruling and who can ask for it?

2.Transparency of bases of Rulings

3. General attitude towards ruling practice

4. Access to rulings granted

5. Standard of foreseeable relevance for exchange of information under Art.26 OECD MD


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