141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
This caused considerable confusion and no less stress, as in practice the taxpayer would have been obliged to pay the outstanding CIT calculated according to general …
How do you convert a sole proprietorship into a single-member limited company? The steps required to convert a sole trader business into a limited company are …
Resolution The Supreme Court, in response to the question: “Is a partner in a two-member limited liability company holding 99 per cent of the shares, which …
The initial inventory of assets should be drawn up by the Founder, who is required to compile a list of the assets contributed to the founding …
In order to carry out a compulsory share buy-back procedure effectively, the following conditions, amongst others, must be met: the shares may be acquired by no …
Pursuant to Article 34(1) of the Entrepreneurs Act, an entrepreneur may submit a request to the competent authority or the relevant state body for clarification regarding …
1. The existence of a relationship of subordination between companies The regulation concerning binding instructions applies only to companies that are in a relationship of dependence …
This amendment, resulting from the transposition of the aforementioned directives into national law, addresses a number of practical issues relating to company reorganisation, covering a broader …
INTERIM PAYMENTS TOWARDS AN EXPECTED DIVIDEND – REQUIREMENTS AND AMOUNT OF PAYMENTS In addition to the above requirements, pursuant to Article 195(1) of the Commercial Companies …
The body responsible for convening a shareholders’ meeting The management board convenes the ordinary general meeting of shareholders in a limited liability company (both ordinary and …
Founder As described in the previous post on family foundations, in order to establish a foundation, the founder must submit a declaration of establishment. However, the …
GENERAL PROVISIONS Regardless of the body in question, the Act sets out general provisions for members of each of the aforementioned bodies, in particular concerning: the …
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