金融產業受全球化、國際化影響甚深，能否穩定發展對於一國的經濟發展有絕對的影響力，當一個公司擴大其營運範圍，公司經營是否健全、管理階層執行業務是否合理，有賴公司治理來降低營運風險，因此全面加強公司治理制度，才是企業永續發展的基礎，也才能有效降低社會相對所應付出的代價，從而如何強化並管理公司治理機制，有其探討及瞭解之必要性及重要性。
關注公司治理已成為全球投資者評斷其投資價值必然的程序，如何向投資者呈現良好公司治理形象成了上市公司的首要工作。良好的公司治理制度促使公司揭露有效的財務報告，不論股東或利害關係人均得以及時知悉公司營運狀況及管理階層執行業務的妥當與否，且公司資訊的透明化使外部投資者可以一窺公司架構及執行業務的方向，在互信的基礎上，反而可以吸引更多的投資，促進國內經濟的成長。
荷蘭企業自2001年以來金融弊案不斷，本論文援以荷蘭經驗探討荷蘭如何以其特有背景開展出特有的公司法及稅法特色，並如何吸引外資到荷蘭投資並設立公司，再從董事會、監事會、股東會、工會、審計人員不同角色以及不同角度出發去探討荷蘭公司治理制度，制度現狀是否滿足公司現有的需求及目標，並檢討是否有應改進之處。

The financial industry is deeply influenced by globalization and internationalization, and its steady growth has an absolute influence on a country’s economic development.  When a company is expanding the scope of its operations, it relies on an adequate, reasonable management and corporate governance to reduce operational risk.  Therefore strengthening corporate governance systems is the basis not only for sustainable development of enterprises, but also to reduce the costs to society. Thus, there are some points that are worth discussion regarding corporate governance and management mechanisms.
Corporate governance has become a global concern and necessary process for investors to judge the value of their investments. A company’s good corporate governance system has also become the top priority for listed companies to attract investors on the financial market. A good corporate governance system helps the company disclose effective financial reporting and lets shareholders or interested parties receive updates about the latest information from the company. The transparency of company information can also help investors forecast a company's future plans and direction. Furthermore, companies based on this mutual trust can attract more investment and promote the growth of the domestic economy.
There have been several big financial scandals since 2001 in the Netherlands. This thesis tries to invoke the Dutch experience with its special background on how the Netherlands carried out the unique Company Act and the Taxation Act, and tries to look into Dutch corporate governance from the board of directors', supervising directors', shareholders', trade unions', and auditors' perspectives. Further, it discusses how the Dutch attract foreign companies' investment in the Netherlands, and examines whether current Dutch corporate governance meets the needs and objectives of the company and reviews whether modifications are needed.

第一章  緒論......................................1
第一節  研究背景與動機..............................1
第二節  研究目的...................................3
第三節  研究範圍及限制..............................5
第四節  研究方法...................................7
第五節  章節架構...................................9
第二章  公司治理之意涵..............................13
第一節  公司治理之意義..............................13
第二節  公司治理之重要性............................19
第三節  公司治理之結構與機制.........................21
壹、公司治理模式之理論學說...........................23
貳、公司治理之內部監控機關...........................26
參、公司治理之外部監控機關...........................29
第四節  公司治理之重要原則...........................31
壹、美國沙賓法.....................................31
貳、國際經濟合作暨發展組織公司治理原則.................33
參、世界銀行的公司治理結構...........................36
第三章  歐盟公司治理制度............................37
第一節  歐盟公司法制及公司治理概況....................37
壹、營業所設立自由.................................37
貳、公司法與公司治理行動計畫.........................38
第二節  歐盟公司治理相關指令........................43
壹、股東權利......................................44
貳、第三人與利害關係人權益..........................45
參、董（監）事會職責...............................47
肆、資訊揭露與透明化...............................49
伍、審計人員.....................................51
陸、小結........................................54
第四章  荷蘭公司治理制度...........................57
第一節  荷蘭公司之形態與成立........................57
壹、荷蘭常見的公司形態.............................57
貳、荷蘭公司之設立................................61
第二節  荷蘭常見公司之組織架構......................65
壹、股東會......................................65
貳、董事會......................................67
參、監事會......................................69
肆、工會........................................70
伍、審計人員.....................................71
第三節  荷蘭公司治理之特色.........................73
壹、公司法......................................73
貳、稅法........................................76
參、案例研究-歐洲宇航防務集團 (EADS )..............84
第四節  荷蘭公司治理規約..........................87
壹、荷蘭上市公司治理規約..........................87
貳、職工會法....................................99
參、團體勞工合約.................................100
肆、集體解約法..................................101
伍、審計機構監察法...............................101
陸、金融市場監管法...............................102
柒、表面的外國公司法.............................103
捌、403聲明....................................104
第五章  結論...................................105
參考書目......................................109
附錄..........................................119

ㄧ、中文書目

（ㄧ）專書
1. 王泰銓。歐洲事業法(一)－歐洲公司企業組織法。臺北市：五南圖書出版股份有限公司，1998年。
2. 王天習。公司治理與獨立董事研究。大陸：中國法制出版社，2005年。
3. 計金標。稅收籌劃概論。大陸：清華大學出版社，2004年。
4. 陳麗娟。全球化之公司治理。臺北市：五南圖書出版股份有限公司，2009年。
5. 陳麗娟。「歐盟公司治理改革之研究」，歐洲聯盟經貿政策之新頁，李貴英主編。臺北市：國立臺大出版中心，2011年。
6. 陳麗娟。債信風暴-歐洲金融市場分析與因應。臺北市：五南圖書出版股份有限公司，2011年。


（二）研究報告
1. 王文宇。「設立獨立董監事對公司治理的影響」。1994年5月20日。行政院專案研究計畫報告。
2. 陳美菊。「美國企業財報問題及對策之研析」。2001年3月。行政院經濟建設委員會經濟研究報告第1期。
3. 張振山/林秀美/蘇逸穎。「審計監理機關國際論壇」（荷蘭：2013）。金融監督管理委員會因公出國人員出國報告書。


（三）學位論文
1. 陳同君。「上市櫃公司公司治理與經營績效之比較研究」。國立政治大學企業管理研究所，碩士論文，2006年6月。
2. 黃敏雯。「台、港、星、荷營運總部計畫租稅優惠之比較分析」。私立中原大學研究所，碩士論文，2004年7月。
 

（四）官方資料
1. 「持續改良的荷蘭企業稅制」。荷蘭投資局 NFIA。2009年第3期。<http://www.nfia-taiwan.com/02042.html>。
2. 「在荷蘭設立公司可享有優惠稅制」。荷蘭投資局NFIA。2002年第4期。<http://www.nfia-taiwan.com/02042.html>。
3. 許秀芳。「荷蘭稅收制度對台商赴歐投資的價值和啟示」。荷蘭投資局NFIA。2007年第7期。<http://www.nfia-taiwan.com/02042.html>。


（五）報紙
1. 林聰毅。「控股集團在荷蘭找到避風港」。經濟日報A8版。2006年2月6日。<http://www.hitemp.com.tw/Message_Show.asp?id=6194>。


（六）電子報
1. 楊興坤。「論大部制的治理結構和治理機制」。鄭州航空工業管理學院學報第26卷第5期( 2008年10月)。 <http://www.cqvip.com/QK/97908A/200805/28378478.html >。
2. 「歐盟公司法改革評析」。河南公安高等專科學校學報第4期（2007年8月）。<http://www.docin.com/p-295974578.html>。


（七）電子期刊
1. 丁丁。「歐盟統一的法定審計制度」。河北法學2007年第12期(2007年12月)。 <http://article.chinalawinfo.com/Article_Detail.asp?ArticleId= 66379>。
2. 任中美。「義大利Parmalat公司弊案」。證交資料第507期。2004年7月。<http://www.twse.com.tw/ch/products/publication/download/0001000232.pdf>，頁12-22。
3. 李莘。「歐盟公司資本制度的改革及其對我國的啟示」。河北法學2007年第9期（2007年7月）。<http://d.wanfangdata.com.cn/periodical_hbfx200709030.aspx>，頁146-151。
4. 陳光宇。「跨國稅務新動向-荷蘭」。勤業眾信通訊2014年1月號。<http://www.deloitte.com/view/tc_TW/tw/48080/48084/136507/732c0ceb32253410VgnVCM2000003356f70aRCRD.htm>，頁1。
5. 焦興鎧。「歐洲聯盟東擴勞工議題之研究：以人員自由移動及勞工法制改革為重心」。歐美研究第40卷第1期（2010年3月），頁208-211。
6. 張士傑。「加強深耕保險公司的『公司治理』及『內部稽核與內部控制』」。風險與保險雜誌第11期（2006年）。<http://www.crc.com.tw/files/public1/G3_11.pdf>，頁2-3。
7. 「荷蘭投資與經貿風險分析報告」。國際融資2008年6月。<http://lib.cnki.net/cjfd/GJRZ200806023.html >，頁146-151。
8. 「歐盟審計輪換荷蘭先行，企業每8年須換審計師」。財會信報雜誌社2012年第8期。2012年3月8日<http://www.zcom.com/article/63763/>，頁1。


（八）網路資料
1. 王彥明。「歐盟最新公司治理改革論要」。2010年8月8日。<http://www.cupl.edu.cn:81/html/msjjfxy_xsw/col558/2011-11/16/20111116170633415569044_1.html>。
2. 仲繼銀。「德國的企業職工委員會與勞資共決制度」。2013年2月19日。
<http://wenku.baidu.com/view/6854b41559eef8c75fbfb344.html>。
3. 沃頓商學院。「會計師兼做諮詢獅會更謹慎還是走捷徑」。2005年1月17日。<http://www.knowledgeatwharton.com.cn/index.cfm?fa=viewArticle&articleID=982&languageid=5>。
4. 林明英。「反思帕瑪拉特事件」。2004年4月30日。<http://www.people.com.cn/BIG5/paper66/11908/1073002.html>。
5. 南開大學中國公司治理研究院。「監事會及其監督」。<http://cg.org.cn/theory/nbzl/nbzl-jsh.asp>。
6. 唐波。「公司權力機構制衡機制------荷蘭公司法的借鑒」。2002年8月28日。<http://www.corplawinfo.ecupl.edu.cn/news/79_1407.html>。
7. 程國有。「構建現代公司的和諧機制」。2009年7月29日。<http://www.bianjibu.net/qiyejingji/415.html>。
8. 張豐淦。「淺談國際租稅規」。<http://www.deloitte.com/view/tc_tw/tw/12f0fa9d452fb110VgnVCM100000ba42f00aRCRD.htm>。
9. 張輝。 「倡導性規範與上市公司治理」。<http://doc.mbalib.com/view/cc933d119289a94d04ab345676555da5.html>。
10. 鄭軍。「歐盟公司治理機制」。2008年1月14日。<http://finance.sina.com.cn/economist/jingjiguancha/20080114/14354402231.shtml>。
11. 薛明玲。「由沙氏法案談我國會計監理制度」。2003年4月1日。<http://www.alberthsueh.com/index.php?load=read&id=60>。
12. 簡榮宗。「公司治理制度與董事之利益迴避」。<http://www.lawtw.com/article.php?template=article_content&area=free_browse&parent_path=,1,1573,&job_id=199632&article_category_id=2049&article_id=117474>。
 

二、英文書目

（一）英文書目
1. Abe de Jong, Douglas V. DeJong. The Role of Self-Regulation in Corporate Governance: Evidence from The Netherlands, ed. Gerard Mertens, Charles Wasley. Rotterdam : Erasmus University, 2001.
2. Adriaan Dorresteijn. Tiago Monteiro, Christoph Teichmann and Erik Werlauff, European Corporate Law, Second edition. The Netherlands: Kluwer Law International, 2009.
3. Bartman and Dorresteijn. Van het concern, 4th edition. The Netherlands: Deventer, 2000.
4. Eddy Wymeersch.“How can Corporate Governance Codes Be Implemented”, in Investor protection in Europe, ed. Guido Ferrarini and Eddy Wymeersch. Oxford: Oxford University Press, 2006.
5. Dennis C. Mueller.“The Economics and Politics of Corporate Governance in the European Union” in Investor protection in Europe, ed. Guido Ferrarini and Eddy Wymeersch. US: Oxford University Press, 2006.
6. Josef Wieland. “Corporate Governance, Values management, and Standards: A European Perspective, “ in European Corporate Governance: readings and perspectives, ed. Thomas Clarke and Jean-Francois Chanlat. New York: Routledge, 2005.
7. J. Robert Brown, Jr. and Lisa L. Casey. Corporate Governance: Cases and Materials. Denver: LexisNexis, 2012.
8. Loyens & Loeff. Legal aspects of doing business in the Netherlands, Tom Claassens ed. The Netherlands: Loyens& Loeff, 2012.
9. Loyens & Loeff. Benelux-A preferred option to enter Europe as an investment base . Rotterdam: Loyens & Loeff, 2008.
10. Margare M. Blair. Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century. Washington: Brookings Institution Press, 1995.
11. Marc Goergen, Miguel C. Manjon and Luc Renneboog. Recent Developments in German Corporate Governance. The Netherlands: European Corporate Governance Institute, 2004.
12. Martha Meinema. Mandatory and non-mandatory rules in Dutch corporate law. The Netherlands: Netherlands comparative law association, 2002
13. Peter Thomson, Fred van der Glessen and Dingeman manschot. The Annual Accounts in the Netherlands-A guide to Title 9 of the Netherlands Civil Code, ed., Ronald Smittenberg. The Netherlands: Deloitte, 2013.
14. Steen Thomsen. An Introduction to Corporate Governance-Mechanisms and Systems. Copenhagen: DJOF Publishing, 2008.
15. Steven R. Schuit. Corporate Law and practice of the Netherlands- Legal, Works Councils and Taxation, Second edition. The Hague: Kluwer Law International, 2002.


（二）研討會報告
1. Klaus J. Hopt.“Corporate Law, Corporate Governance, and Takeover Law in the European Union：Stocktaking, Reform Problems and Perspectives.”CLTA Conference Melbourne. February 5th 2007. <http://www.clta.edu.au/professional/papers/2007.htm>.


（三）官方資料
1. International Finance Corporation, World Bank group, IFC,“ Corporate Governance-Why Corporate Governance” <http://www.ifc.org/wps/wcm/connect/topics_ext_content/ifc_external_corporate_site/corporate+governance/overview/why+corporate+governance>.
2. Corporate Governance in the Netherlands <http://www.ecgi.org/codes/code.php?code_id=85>.
3. Organization for Economic Co-operation and Development, OECD <http://www.oecd.org/about/membersandpartners/>.
4. 2004 OECD Corporate Governance principals.
5. 2000 World Bank Corporate Governance <http://documents.worldbank.org/curated/en/2000/05/693404/corporate-governance-framework-implementation>.
6. The World Bank Group, Reports on the Observance of Standards and Codes initiative, ROSC <http://www.worldbank.org/ifa/rosc_cg.html>.
7. The world bank, Corporate Governance <http://siteresources.worldbank.org/FINANCIALSECTOR/Resources/Corporate_Governance_Introduction.pdf>.
8. Corporate Governance in financial institutions <http://ec.europa.eu/internal_market/company/modern/corporate_governance_in_financial_institutions_en.htm>.
9. Corporate Governance Framework <http://ec.europa.eu/internal_market/company/modern/corporate-governance-framework_en.htm>.
10. Green Paper, The EU corporate governance framework, Brussels, May 2001. <http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0164:FIN:EN:PDF>.
11. Action Plan：European company law and corporate governance-a modern legal framework for more engaged shareholders and sustainable companies, Brussels, COM(2012) <http://ec.europa.eu/internal_market/company/docs/modern/121212_company-law-corporate-governance-action-plan_en.pdf>.
12. Consultation on the cross-border transfers of registered offices of companies <http://ec.europa.eu/internal_market/company/seat-transfer/index_en.htm>.
13. Report of the high level group of company law experts on a modern regulatory framework for company law in Europe, Brussels, November 4th 2002. <http://ec.europa.eu/internal_market/company/docs/modern/consult_en.pdf>.
14. Model Rules of Procedure for Works Councils <http://www.ser.nl/en/~/media/ffa806f1a7124062bd6542528be2b2b3.ashx>.
15. COMPARATIVE STUDY OF CORPORATE GOVERNANCE CODES RELEVANT TO THE EUROPEAN UNION AND ITS MEMBER STATES <http://ec.europa.eu/internal_market/company/docs/corpgov/corp-gov -codes-rpt-part1_en.pdf>.


（四）網路資料
1. Barbara Blackford.“Comply or Explain to Survive EU Action on Corporate Governance?” November 11th 2011. <http://tcbblogs.org/governance/2011/11/11/comply-or-explain-to-survive-eu-action-on-corporate-governance/>.
2. Cars-Jan van Gool and Tim Carapiet.“Governance and Directors’Duties: The Netherlands.”December 1st 2012. <http://incentives.practicallaw.com/1-502-1407?q=*&qp=&qo=&qe=#a569362>.
3. Douglas J Anderson.“Overall Audit Opinion: Pros & Cons.”October 16th 2007. <http://ec.europa.eu/dgs/internal_audit/pdf/conference_2007/anderson.pdf>.
4. Demir Yener.“Corporate Governance: Role of the Board and Implications on Shareholder Wealth Creation.” September 17th 2011. <http://www.slideshare.net/DocYener/introduction-to-corporate-governance-sep-17-2011>.
5. European Corporate Governance Institute（ecgi）Index of Codes, <http://www.ecgi.org/codes/all_codes.php>.
6. Ferdinand Mason and Tim Carapiet.“Corporate Governance-Netherlands 2008”. <http://www.boekel.com/media/92853/a%20practical%20insight%20to%20cross-border%20corporate%20governance%20def.pdf>.
7. Freddy de Petter and An-An Shong.”China walks through Holland to the world” <http://www.gt.nl/files/publicaties/Flyer_China_goes_global_CHNtraditional.pdf>.
8. Fiat.“Fiat-Chrysler creates Dutch holding, sets tax domicile in UK.”January 29th 2014 <http://europe.autonews.com/article/20140129/COPY01/301299917/fiat-chrysler-creates-dutch-holding-sets-tax-domicile-in-uk#>.
9. Houthoff Buruma,”Guide to Doing Business in the Netherlands 2012“, 2012 <http://www.houthoff.com/uploads/tx_hhpublications/Guide_to_Doing_Business_in_The_Netherlands_2012.PDF>.
10. James McRitchie. ”Corporate Governance.”1999 <http://corpgov.net>.
11. KPMG.“Competitive Alternatives, KPMG’s Guide to international Business Location Costs” <http://www.competitivealternatives.com/highlights/trends.aspx>.
12. Leo Verhoeff.“Dutch Corporate Governance” <http://wenku.baidu.com/view/51897fa3f524ccbff1218493.html>.
13. Mckinsey & Company.”Global Investor Opinion Survey: Key Findings, what are the top reform priorities for companies? ”July 2002 <http://www.eiod.org/uploads/Publications/Pdf/II-Rp-4-1.pdf>.
14. Mckinsey & Company.”Global Investor Opinion Survey: Key Findings, Governance remains important compared to financials, particularly in emerging markets.”July 2002. <http://www.eiod.org/uploads/Publications/Pdf/II-Rp-4-1.pdf>.
15. Mckinsey & Company. ”Global Investor Opinion Survey: Key Findings, A significant majority of investors say they are willing to pay a premium for a well-governed company.” July 2002. <http://www.eiod.org/uploads/Publications/Pdf/II-Rp-4-1.pdf>.
16. Mckinsey & Company.”Global Investor Opinion Survey: Key Findings, Investors identify clear issues at all levels that impact on their investment decisions.”July 2002. <http://www.eiod.org/uploads/Publications/Pdf/II-Rp-4-1.pdf>.
17. Montagner Maxime.“Le Livre blanc sur la gouvernance europenne.”2006. <http://www.institut-gouvernance.org/en/document/fiche-document-58.html>.
18. Martin Aguera,“Airbus Group takes off into 2014 with joint brand”, January 2nd  2014 <http://www.airbusgroup.com/airbusgroup/int/en/news/press.20140102_airbusgroup_new_brand.html>.
19. Rob Bauer, Nadja Gunster and Roger Otten. ”Empirical Evidence in Corporate Governance in Europe.”October 23rd 2003.<http://www.gmiratings.com/noteworthy/Empirical_Evidence.pdf>.
20. Thijs Alexander, Tom van Duuren and Joel Erwtwman. “Supervisory boards under the Dutch Large Company Regime.”January 2013. <http://www.cliffordchance.com/briefings/2012/12/supervisory_boardsunderthedutchlargecompan.html/Supervisory-boards-under-the-Dutch>.
21. The Economist. ”Here, there and everywhere.”February 22nd 2014. <http://www.economist.com/news/business/21596976-why-some-businesses-choose-multiple-corporate-citizenships-here-there-and-everywhere>.

附錄
一、指令（Directive）
1. OJ 1968 L 65/8 On co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community (68/151/EEC)
2. OJ L 184/17 On the exercise of certain rights of shareholders in listed companies (2007/36/EC)
3. OJ L 254/ 64 On the establishment of a European Works Council or a procedure in Community-scale undertakings and Community-scale groups of undertakings for the purposes of informing and consulting employees (94/45/EC)
4. OJ L 225/16 on the approximation of the laws of the Member States relating to collective redundancies (98/59/EC)
5. OJ L 80/29 Establishing a general framework for informing and consulting employees in the European Community (2002/14/EC)
6. OJ 1978 L 295/36 Concerning mergers of public limited liability companies (78/855/EEC)
7. OJ L 264/32 Amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital (2006/68/EC)
8. OJ 1977 L 26/1 On coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (77/91/EEC)
9. OJ L 224/1 Amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (2006/46/EC)
10. OJ 1978 L 222/1 the annual accounts of certain types of companies (78/660/EEC)
11. OJ 1983 L 193/1 Consolidated accounts (83/349/EEC)
12. OJ L 395/36 Disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (89/666/EEC)
13. OJ L 390/38 on the harmonization of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC(2004/109/EC)
14. OJ L 177/1 Relating to the taking up and pursuit of the business of credit institutions (2006/48/EC)
15. OJ L 145/1 On markets in financial instruments mending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC (2004/39/EC)
16. OJ L 164/42 Amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (2009/49/EC)
17. OJ L 157/87 On statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (2006/43/EC)
18. OJ 1984 L 126/20 On the approval of persons responsible for carrying out the statutory audits of accounting documents (84/253/EEC)
19. OJ L 345/8 On the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States(2011/96/EU)


二、建議（Recommendation）
1. OJ 2005 L 52/25 on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board (2005/162/EC)
2. OJ L 120/22 on remuneration policies in the financial services sector and OJ L 120/28 complementing Recommendations 2004/913/EC and 2005/162/EC as regards the regime for the remuneration of directors of listed companies (2009/384/EC and 2009/385/EC)


三、荷蘭法（Dutch Law）
1. Act on Mandatory Participation in a Pension Fund
2. Act on Voluntary Transfer of Seat(WVZ)
3. Code on Civil Procedure(Rv)
4. Corporate Income Tax Act (Vpb)
5. Dutch Civil Code (BW)
6. Dutch Corporate Governance Code 2009
7. Dividend Withholding Tax Act(DIV)
8. Decree for the avoidance of double taxation(BVDB)
9. Dutch Flex-bv Act
10.One Tier Board Act
11.The Tabaksblat Code
12.The Financial Supervision Act
13.Tax Collection Act
14.Tax Act on legal Transactions(BRV)
15.Works Councils Act(WOR)