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Consolidation and merger of corporations --- Corporate reorganizations --- Leveraged buyouts

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Consolidation and merger of corporations --- Corporations --- Corporations --- Law and legislation --- Taxation --- Accounting

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The book, Shortcomings in the EU Merger Directive, offers solutions for dealing with issues arising out of the shortcomings in the European Union (EU) Merger Directive (adopted in 1990 with the aim of eliminating the tax obstacles to cross-border restructuring operations, while simultaneously safeguarding the financial interests of EU Member States). In spite of the amendments and the European Court of Justice’s (ECJ) interpretations of its provisions, various shortcomings remain. Most of these pitfalls exist where the Directive conflicts with higher (EU) law (the fundamental freedoms and the general principles of EU law). Now, more than twenty years later, there is a heightened interest in tax harmonisation, while drawing reference from the ECJ's significantly developed case-law in the field of direct taxation and learning from the issues that have emerged with the implementation of the Directive in the Member States.The main objective of this book is to provide a thorough analysis of the Merger’s drawbacks – being broader and deeper than any prior work on the subject – addressing all the Directive’s subtopics methodically, following the paragraphs of Articles 1–15 in their logical succession. The author analyses the points in which the Merger Directive falls short of attaining its stated objective, and he also examines how these shortcomings could be scaled. To do so, he tests the Merger Directive against its own objective – primary EU law (the fundamental freedoms and the unwritten general principles of EU law) and non-discrimination provisions in relevant treaties

fusie --- droit communautaire europeen --- imposition --- evasion fiscale --- fusion --- europees gemeenschapsrecht --- heffing --- belastingontwijking --- Consolidation and merger of corporations --- International business enterprises --- Taxation --- Law and legislation

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Dit boek biedt een volledig overzicht van de concentratiecontrole in België. Het bespreekt het toepassingsgebied van de concentratiecontrole door de BMA, de beoordelingstoets en het beoordelingskader, de mogelijke bezwaren en verbintenissen die eraan tegemoetkomen, de aanmeldingsplicht en de administratieve procedure voor de BMA, en tot slot het beroep bij het Marktenhof. Alle onderdelen worden omstandig geduid aan de hand van de toepasselijke richtsnoeren en de beslissingspraktijk. Het boek richt zich tot al wie interesse heeft voor of betrokken is bij de concentratiecontrole.

Economic law --- Belgium --- Concurrence --- Concentration industrielle --- Fusion d'entreprises --- Droit --- Belgique. --- Industrial concentration --- Consolidation and merger of corporations --- Antitrust law --- Concentration d'entreprises --- Entreprises --- Law and legislation --- Fusion

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Company law. Associations --- Tax law --- Belgium --- fusie --- bedrijfsovername --- europees gemeenschapsrecht --- fusion --- reprise d'entreprise --- droit communautaire europeen --- Consolidation and merger of corporations --- Entreprises --- International business enterprises --- Entreprises multinationales --- Corporation law --- Sociétés --- Corporations --- Sociétés --- Fusion --- Droit --- Taxation --- Impôts