Dutch implementation of the European ATAD GAAR

Casano, F. orcid.org/0000-0002-3122-9823 (2020) Dutch implementation of the European ATAD GAAR. Studi Tributari Europei, 9 (1). pp. 63-74. ISSN 2036-3583

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Item Type: Article
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© 2019 Studi Tributari Europei. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License (CC-BY-NC 4.0).

Keywords: ATAD I, GAAR, anti-tax avoidance provisions, implementation, the Netherlands, fraus legis
Dates:
  • Accepted: 14 April 2020
  • Published: 21 July 2020
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 02 Apr 2025 09:32
Last Modified: 02 Apr 2025 09:32
Status: Published
Publisher: Università di Bologna
Identification Number: 10.6092/issn.2036-3583/10631
Open Archives Initiative ID (OAI ID):

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