The fairness tax is a separate assessment aiming at taxing distributed profits that were not effectively subject to the normal Belgian corporate tax regime due to the notional interest deduction regime and/or the carried forward tax losses deduction.

Since 1977, there has been a project in the works to create a Community patent, i.e. a single patent title providing uniform protection throughout the EU.

What are the emerging patterns and risks for cybersecurity in Canada, the United States, European Union and Australia?

With 2,208,198 billion euros of net assets under management in Luxembourg investment funds at the close of February 2011, Luxembourg is the single largest investment fund centre in the European Union, and second in the world after the United States.

After a long, gloomy winter, spring has finally arrived in Brussels, along with the latest issue of Brussels to the Point.

This article discusses the main formalities that apply with respect to the annual general meeting of shareholders of an unlisted Belgian limited company and the most important deadlines that must be respected in order to approve the annual accounts.

Mergers & Acquisitions Comparative Guide for the jurisdiction of Luxembourg, check out our comparative guides section to compare across multiple countries

The new Prospectus Regulation entered into force on July 1, 2012

The directive EU 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing will affect virtually all enterprises and entities in the EU and the EEA...

For the past few years, the provision of credit (especially consumer credit) has been the subject of a great deal of attention, among other things due to the increasing number of people in the Netherlands with a heavy debt burden, as well as the stagnant property market. In this newsletter we will discuss recent legal developments in this area.

This country-specific Q&A provides an overview of the legal framework and key issues surrounding fintech law in Luxembourg.

On 11 November 2010, the European Parliament – after extensive discussions – adopted the directive on managers of alternative investment funds.

The Union Luxembourgeoise des Consommateurs has lodged a complaint with the Luxembourg Competition Council against several insurance companies for alleged cartel practices in the car insurance sector, following which The Council imposed a symbolic fine of EUR 200 on the Luxembourg insurance sector's professional association.

The Competition Act of 23 October 2011 ("loi du 23 octobre 2011 relative à la concurrence"). The general nature of the cartel prohibition is administrative (with the potential imposition of administrative fines).

We have assembled a lot of materials and statistics comparing the leading European patent litigation jurisdictions.

Patent Litigation Comparative Guide for the jurisdiction of Netherlands, check out our comparative guides section to compare across multiple countries

The Dutch Senate has approved the Child Labor Due Diligence Act, which had been pending for more than two years

International Arbitration Comparative Guide for the jurisdiction of Netherlands, check out our comparative guides section to compare across multiple countries