Essays about: "Cas Nederveen"
Found 1 essay containing the words Cas Nederveen.
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1. GAAR implementation in the Netherlands: does fraus legis suffice?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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