The Resource "Fraus legis" and multinational enterprises

"Fraus legis" and multinational enterprises

Label
"Fraus legis" and multinational enterprises
Title
"Fraus legis" and multinational enterprises
Creator
Subject
Summary
The author advances the argument that "fraus legis" is not the appropriate instrument to be employed in cases containing international elements
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 42 (1988), no. 8-9 ; p. 355-359
http://library.link/vocab/creatorName
Brunschot, F.W.G.M. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • MNE
  • group of companies
  • arm's length principle
  • advance tax ruling
  • leveraged buy-out
  • upstream loan
  • withholding tax
Label
"Fraus legis" and multinational enterprises
Instantiates
Publication
Label
"Fraus legis" and multinational enterprises
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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