Will the European Union put an end to the “golden age” of tax ruling?
Will the European Union put an end to the “golden age” of tax ruling?

Summary/Abstract: The article deals with the problematic of evolution of regulation of tax rulings. The author indicates the main trends in this process. The most important is that more and more often the holder of the tax ruling is not protected by it. The lack of protection is justified by the desire to combat tax avoidance.

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