Inhaltsangabe: Abstract: This paper is intended to give an overview over Austrian advance rulings in an international context. In order to be able to outline the Austrian rulings practice and provisions that constitute a legal basis for advance rulings -- since in Austria rulings are not based upon one single law or provision but on many -- the term „advance ruling" will be defined as well and its meaning in international tax practice will be described. Moreover, this paper is intended to examine Austrian rulings measures in the light of the EU and OECD provisions against harmful tax...