Abstract

Investment agreement (also known as Ruling 590) constitutes a cumulation of several decisions within the framework of one document (tax ruling, advance tax ruling, binding rate information, binding excise information and advance pricing agreement). Its supplementation constitutes a special institution – the Investor Desk, which enables effi cient service to major investors within “one window”. The purpose of the investment agreement is to facilitate the entrepreneurs with tax risk management via determining fi scal effects of a planned investment. Due to this process, a potential investor may count on a comprehensive summary of tax consequences regarding the planned investment, without the need to ask for several opinions from different tax authorities.