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This paper is dedicated to a comprehensive study of the institution of tax rulings in India, as well as the impact of the ruling system on attracting foreign investment. The analysis includes an examination of the historical context, regulatory framework, procedures for obtaining and executing tax rulings. Based on the results of the research the author made conclusions about the practical and theoretical applicability of the Institute.
Mikhail D. Nadtochiy (Mon,) studied this question.
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