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Excess cash in a Belgian M&A context

Published on : 18/10/2024 18 October Oct 10 2024 15h49 15 49
Expertise / Tax law
“You can have too much of a good thing” and while cash is king, in a Belgian M&A context, this old saying turns out to be true. In the context of M&A transactions involving one or more individual sellers who are tax residents in Belgium, « excess cash »...

Belgium Reinforces its Arsenal Against Foreign Low-taxed Entities… and Risks Further Frustrating EU Freedom of Movement

Published on : 18/10/2024 18 October Oct 10 2024 15h48 15 48
Expertise / Tax law
Disregarding entities for tax purposes when they benefit from foreign low-taxed regimes is the latest trend in the Belgian set of rules to fight tax evasion. A bill of 22 December 2023 illustrates this tendency perfectly. It introduces amendments to two ex...
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