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Belgium - The Belgian Implementation of the EC Merger Directive and Associated Tax Law Amendments

Country:
Belgium
Author:
Marc Tahon
Issue:
European Taxation, 2009 (Volume 49), No 2
Published:
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.
 
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