Sökning: "Cas Nederveen"

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  1. 1. GAAR implementation in the Netherlands: does fraus legis suffice?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Cas Nederveen; [2019]
    Nyckelord :Law and Political Science;

    Sammanfattning : This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. LÄS MER