Tax & Legal

Categories: All (3 found)

1. 28.02.2025

   Commission to simplify rules on sustainability and EU invest ...

   The European Commission has adopted a new package of proposals to simplify EU rules, boost competitiveness, and unlock additional investment capacity. This is a major step forward in creating a more favorable business environment to help EU companies grow, innovate, and create quality jobs, the Commission says.

   Categories: From Europe

   Keywords: Due Diligence, European Sustainability R ...
2. 02.05.2022

   コーポレートサステナビリティ・デューディリジェンスに係る指令 ...

   2022年2月23日に欧州委員会が公表した、一定規模の企業に対し人権および環境についてデューディリジェンスの義務を課す「コーポレートサステナビリティ・デューディリジェンスに係る指令案」について解説します。

   Categories: Japan Business Network (JBN) Newsflash

   Keywords: Due Diligence
3. 23.03.2013

   Costs of aborted acquisition immediately deductible

   The Supreme Tax Court has held that the costs of an acquisition attempt that came to nothing are immediately deductible without regard to the unanswered question as to whether due diligence costs of a successful acquisition should be capitalised.

   Categories: Supreme Tax Court cases

   Keywords: Due Diligence, acquisition