ESG and sustainable investment, pillar one and pillar two, COVID-19, digital economy — your organisation continuously faces both interesting business opportunities and regulatory challenges. Rely on our experts for in-depth exploration of such topics.
To adapt international tax rules to an increasingly digitalised economy, the OECD/G20 Inclusive Framework proposes a two-pillar overhaul of the existing system as from 2023/2024. Tax directors and their teams can already model the impact and assess o
In recent years tax authorities have placed more emphasis on combatting the use of abusive and aggressive tax structures by companies operating across borders, to ensure fair taxation.
The European Commission recently issued a new proposal (ATAD 3)
Sustainability is becoming an increasingly important factor in the decisions of investors, companies, consumers, shareholders and policy- and lawmakers. The broadly supported awareness for the Environmental Social and Governance (‘ESG’) objectives is
Digital transformation is all about using the latest technology to improve your business model. Digital technology creates new business opportunities which in turn creates a whole new range of tax and legal challenges such as contracting, data protec
The new Book 5 of the Civil Code will enter into force on 1 January 2023 and contains legal provisions on general Belgian contract law. It is a legal development which will not go unnoticed, and which will have a significant impact on contractual rel
09-02-2023Hardship in Book 5 of the new Belgian Civil CodeWhat happens when after the entry into force of a contract, circumstances change and make its execution more costly, but not impossible? Under the old Civil Code, the principle of hardship was not accepted. The new Civil Code allows it, but strict co