Essays about: "Cas Nederveen"

Found 1 essay containing the words Cas Nederveen.

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

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Cas Nederveen; [2019]
    Keywords : Law and Political Science;

    Abstract : 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. READ MORE