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Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de mater…
Lire plusLate payment puts a substantial dent in companies’ cash flow and, ultimately, their continuity. In recent years, payment behavior between businesses (…
Lire plusM&A transactions are all about risk allocation between the buyer and the seller. Pro-sandbagging and anti-sandbagging clauses can seriously impact…
Lire plusEarlier this week, the Act of 2 June 2021 providing for various financial provisions relating to the combat against fraud has entered into force. This…
Lire plusLe dépôt des comptes annuels est l'une des obligations légales les plus importantes pour les sociétés. En effet, à défaut du dépôt des comptes (dans l…
Lire plusIn ons land voorziet De Corporate Governance Code in bindende regels voor het bestuur van beursgenoteerde vennootschappen. Hiermee wenst men de transp…
Lire plusDeferred payment methods, often called “Buy Now Pay Later (“BNPL”) solutions”, allow customers to acquire goods immediately while spreading the paymen…
Lire plusOn 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end …
Lire plusIn recent years, Special Purpose Acquisition Companies or “SPACs” have gained tremendous popularity in the United States. In 2020 alone, one hundred S…
Lire plusThe reorganisation procedure aims to provide an opportunity for undertakings facing financial difficulties to continue their business and activities a…
Lire plusPour le 30 avril 2021 au plus tard, chaque entité redevable devrait confirmer ses données dans le registre UBO. Dorénavant, des pièces justificatives …
Lire plusOn 9 April 2021, the Commission de Surveillance du Secteur Financier (the « CSSF »), the Luxembourg financial supervisory authorit…
Lire plusData, data everywhere. All types: personal and non-personal. They are all invaluable. Corporations produce them and receive them. So does the potentia…
Lire plusIn addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced t…
Lire plusIn the COVID-19 context and in light of the moratorium on bankruptcies ending on 31 January 2021, a new law has been adopted to further support enterp…
Lire plusIn connection with the entry into force on 10 March 2021 of the European regulation on sustainability-related disclosures in the financial s…
Lire plusRéclamé depuis plusieurs mois par les praticiens, le législateur vient finalement de modifier le Code de droit Economique afin de compléter l’arsenal …
Lire plusThe long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-mora…
Lire plusIn addition to the specific criminal liability that directors incur for certain acts that they themselves commit in this capacity, they are increasing…
Lire plusAs of 1 January 2021, UK regulated entities are no longer allowed to make use of the European Union (EU) passport mechanism which allowed them to offe…
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