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CORPORATE PHILANTHROPY GOOD PRACTICES  TAX REDUCTION OR DEDUCTIBLE EXPENSE  CORPORATE INTEREST PHILANTHROPY AND THE ADVENT OF MISSION-LED BUSINESSES

CORPORATE PHILANTHROPY GOOD PRACTICES TAX REDUCTION OR DEDUCTIBLE EXPENSE CORPORATE INTEREST PHILANTHROPY AND THE ADVENT OF MISSION-LED BUSINESSES

Corporate philanthropy is faring well, even though it is still a recent practice compared to philanthropy overall. In France, corporate philanthropy effectively stems from the law on corporate foundations adopted relatively recently, on 4 July 1990[1]. It is in fact quite significant to see how difficult it was for the ... Read More »

Revocation of an appointment to the management board based on a withdrawal of confidence

Revocation of an appointment to the management board based on a withdrawal of confidence

The Federal Court of Justice (BGH) judged previously disputed legal questions regarding the dismissal of a management board member based on a withdrawal of confidence by the annual general meeting in favor of the shareholders. The withdrawal of confidence does not have to be explained. A corresponding resolution of the ... Read More »

Federal Fiscal Court extends possibilities for tax-neutral departures from partnerships

Federal Fiscal Court extends possibilities for tax-neutral departures from partnerships

Partners shall be able to leave the partnership to a greater extent without disclosing hidden reserves. Background: The partner leaving a partnership generally has a claim for compensation against the company. Since this compensation claim can put the company in considerable liquidity difficulties, the partner is often compensated with real ... Read More »

New tax on securities accounts

New tax on securities accounts

One of the key measures of the Belgian Budget bill for 2018 is the introduction of a new tax on securities accounts for Belgian individual tax residents. Non-resident individuals and Belgian and non-Belgian resident companies are not covered by this new tax. A securities account is a special purpose bank ... Read More »

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