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Anne Calicis and Anne-Françoise Mouchart in L'Echo (11/03/09): Cross-border mergers
Anne Calicis (Laga, Senior Tax Manager) and Anne-Françoise Mouchart (Laga, Lawyer Business law) co-wrote* an article on Cross-border mergers that was published in L'Echo (11/03/09).
New legislation [1] will make it easier from both a tax and legal perspective for companies from two European Union Member States to merge together.
Firstly, the new laws determine the procedure to be followed in order to proceed with a cross-border merger (including the consultation of the employees). Secondly, the new laws offer non-discriminatory tax treatment for either party involved in the merger.
[1] Laws dated 8 June and 11 December 2008, transposing the directive 2005/56/CE of 26 October 2005 and directive 90/434/CEE of 23 July 1990.
Click here to read the article in French.
* with support from Jonathan Ketelaers and Didier Berckmans.
