Belgium - The Belgian Implementation of the EC Merger Directive and Associated Tax Law Amendments
- Marc Tahon
- European Taxation, 2009 (Volume 49), No 2
- 1 February 2009
In this article, the authors outline the specific provisions and implications of the introduction of the EC Merger Directive (hereinafter: the Directive) into Belgian tax law. The authors, however, first highlight the main changes that, at the same time, were introduced into the existing restructuring tax rules.