Fusiones adquisiciones control de fusiones

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Artículos Recientes

  •  
    13.06.2023
    Middle East

    UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

    BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” is 0% with respect to qualifying income and 9% on non-qualifying revenue.Under Article 11 of the CTL, a taxable person includes a non-resident person which has a UAE nexus.Cabinet Decision...
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  •  
    05.06.2023
    Middle East

    UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

    BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” (“QFZP”) is 0% with respect to qualifying income (“Qualifying Income”) and 9% on non-qualifying revenue (“Non-Qualifying Revenue”).After much anticipation,...
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  •  
    25.04.2023
    Middle East

    Corporate Tax Thought Leadership Series: Anti-Abuse Rules for Small Business Relief

    BackgroundThe UAE enacted its Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1 June 2023. A 9% tax rate will apply on income exceeding AED 375,000 (approx. US$102k). Despite its name, the Corporate Tax Law treats a natural person conducting business in the UAE as a “Resident Person”. Such a person’s business income would be subject to corporate tax in the UAE. Should the legislation not have extended the scope of the Corporate Tax Law to natural persons...
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  •  
    18.04.2023
    Europe

    Germany adopts proposal to give Federal Cartel Office more power to intervene in markets

    On 5 April 2023, the German federal government adopted the proposal of the 11th amendment to the German Act for Restraints against Competition (GWB) and started the legislative procedure in the federal parliament. The draft legislation follows a draft from the Federal Ministry for Economic Affairs and Climate Action from September last year. The government proposal leaves unchanged the main features of the original ministerial draft. Specifically, the powers of the German competition authority, the Federal Cartel Office, will be strengthened in three key areas.The Federal Cartel Office will be...
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  •  
    12.04.2023
    Middle East

    UAE Corporate Tax: Small Business Relief Criteria

    BackgroundThe UAE issued its landmark Corporate Tax Law in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The Corporate Tax Law applies with effect from 1 June 2023.The Corporate Tax Law provides a framework whereby small businesses who qualify as Resident Persons may elect to be treated as not having any taxable income for a tax period and therefore would pay zero corporation tax for that period (the “Small Business Relief”). However the Corporate Tax Law did not specify the criteria that Resident Persons would need to meet in order...
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  •  
    17.03.2023
    EU

    Merger control review below filing thresholds – the ECJ Towercast judgment adds one more arrow to the quiver

    On 16 March 2023, the ECJ decided that a M&A transaction, which was not subject to ex-ante EU merger control, can be reviewed – from an ex post perspective – as to whether the acquirer (through the acquisition) abused its dominant position within the meaning of Article 102 TFEU (prohibition of the abuse of a dominant position). This allows national competition authorities to apply Art. 102 TFEU to non-notifiable mergers. The judgment therefore provides competition authorities in the EU with a significant additional tool for their scrutiny of transactions, which are not reportable...
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