Mergers and (partial) demergers in case of negative net equity
Mergers and (partial) demergers in case of negative net equity Although nothing in Belgian company law or tax legislation explicitly indicates that companies with a negative net equity are not allowed to participate in a merger (or demerger or partial demerger), legal doctrine is divided as to whether such a transaction is possible if
A Digital Single Market for Europe – Commission sets out its strategy – Modernizing VAT for cross-border e-commerce
On 6th May 2015, the European Commission announced its Digital Single Market Strategy for Europe. The aim is to remove the barriers which currently hinder EU based companies to grow and to be (more) competitive with the world’s Internet giants. In the context of VAT, the Commission should make legislative proposals in 2016 to modernize
