In this paper we sketch the criteria for a theory of marital advantages in Belgian marital property and inheritance law. The argument goes that the articles 1464 and 1465 of the Belgian Civil Code determine the rules and limits for property transfers between spouses to be qualified as for value...

While English schemes of arrangement have proved to be a popular restructuring tool for non-English companies, their jurisdiction basis has been controversial. Recent cases (the latest being Re Rodenstock [2011] EWHC 1104 (Ch)) show that the position is far from stable. This article maps out the...

This article analyses the Belgian law on certification and its application on company shares in combination with Dutch Foundation vehicles. Certification is a classic estate planning device splitting control with legal ownership from beneficial ownership

Short memo on some trends in the management of private estate.The financial crisis created the paradox that wealth is even more widespread than ever before. Belgian economy, without a federal government for over a year, is doing astonishingly well, and more people are richer than ever. The...

This book is the French and updated edition of a contribution in Dutch, written in 1995.The book offers a profound and substantial analysis that is leading for Belgian law, in the area of separation of property and corrective clauses. First, I make a comparative analysis on the basis of which I...

NBC Universal's decision to use Creative Commons-licensed photographs in an Olympic broadcast is an example of how media conglomerates are experimenting with collaboration with amateurs, but it also reveals potential problems of letting nonlawyers negotiate copyright licensing agreements. In the...

The recharacterization of leasehold interests as mortgages has several hundred years of history and doctrinal development that focuses on the intent of the parties. Bankruptcy cases, however, have recently abandoned this body of law, replacing it sub silentio with a federal economic substance...

The concept of double taxation has been the subject matter engaging the attention of the courts in India and abroad from time to time. The Supreme Court in Laxmipat Singhnia v. CIT has made it clear – “it is a basic rule of the law of taxation that unless otherwise expressly provided income...