TY - CHAP TI - Is legal certainty for taxpayers desirable? A taxpayers and tax authorities view on advance tax rulings AF - European Accounting Association, 37th Annual Congress PP - Tallinn PY - 2014-01-01 AU - Diller, Markus AU - Kortebusch, Pia AU - Schneider, Georg AU - Sureth-Sloane, Caren ER -