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The Dutch Anti-Base Erosion Rule: Recent Developments in the Context of Fraus Legis and EU Law
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2023Recently, the Dutch Supreme Court has raised several probing cases on article 10a of the Dutch Corporate Income Tax Act 1969 (CITA) (also known as the Dutch anti-base erosion rule) in a short period of time in the context of fraus legis.
R.J. de Vries, B.M.R. Pijnenburg
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Aggression in Frau-Frau-Analysen
Forum der Psychoanalyse, 2000Mit den Konzepten des „lesbischen Komplexes” (Poluda-Korte), der „symbiotischen Illusion” (Halberstadt-Freud), der „groseren Durchlassigkeit der Ich-Grenzen” zwischen Mutter und Tochter (Rohde-Dachser) und des „lebenslangen, immer wieder neu zu losenden Separations-IndividuationsKonflikts” (Berger) haben Psychoanalytikerinnen in neuerer Zeit ...
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Zeitschrift der Savigny-Stiftung für Rechtsgeschichte: Romanistische Abteilung, 1943
Hugo Krüger, Max Kaser
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Hugo Krüger, Max Kaser
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Report on the Fraus Legis Symposium Held on 15 February 2024 at the Dutch Supreme Court in The Hague
European TaxationIn this note, the author reports on a symposium held on 15 February 2024 at the Dutch Supreme Court on the topic of fraus legis.
R. Offermanns
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Theory of fraud in French law: fraus omnia corrumpit – old law, new opportunities?
Pedamon, C.
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Journal of clinical psychology in medical settings, 2022
K. Pado +3 more
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K. Pado +3 more
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