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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), 2023
Recently, 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
exaly   +2 more sources

Aggression in Frau-Frau-Analysen

Forum der Psychoanalyse, 2000
Mit 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 ...
openaire   +1 more source

III. Fraus

Zeitschrift der Savigny-Stiftung für Rechtsgeschichte: Romanistische Abteilung, 1943
Hugo Krüger, Max Kaser
openaire   +3 more sources

Report on the Fraus Legis Symposium Held on 15 February 2024 at the Dutch Supreme Court in The Hague

European Taxation
In 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
exaly   +2 more sources

Posttraumatic Growth and Second Victim Distress Resulting From Medical Mishaps Among Physicians and Nurses

Journal of clinical psychology in medical settings, 2022
K. Pado   +3 more
semanticscholar   +1 more source

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