Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2015
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to … multinational firms (Luxembourg Leaks). We analyze ATRs as tax uncertainty shields from both the taxpayers' and the tax authorities … high tax uncertainty. Our paper elaborates the theoretical foundation that is essential when planning to use ATR fees as a …