The first step to harmonization

Article Abstract:

European Community (EC) Directive 89/48/EEC, issued 21 Dec 88, creates a system for the recognition of the diplomas awarded for professional education and training of a minimum three years duration across the EC. The Directive goes into effect 4 Jan 91. The UK Department of Trade and Industry has identified accountancy as a profession, and under the Directive, UK chartered accountants will enjoy the title and functions of comparable professionals throughout the EC after taking an aptitude test of host member states. Host member states have the right to require aptitude tests in order to make up for any deficiencies between original qualifications and those needed to practice in the member states.

Europe, Accounting, Accountants

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Corporate recovery beyond 1992

Article Abstract:

The unification of Europe in 1992 makes it important for companies to be familiar with foreign jurisdictions as they increase cross-border trading. The concepts of bankruptcy and corporate recovery are different from country to country. At times different interpretations of definition of terms may arise, and foreign courts are under no obligations to uphold or enforce decisions made by domestic courts.

International trade, Bankruptcy law, International economic relations, International trade regulation, European Free Trade Association

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Doing business in Europe: Belgium

Article Abstract:

A management step-by-step approach outlines the process of starting a business operation in Belgium. Topics discussed include: different forms of incorporation; forms and rates of business and individual taxation; and the calculation of value added tax.

Economic aspects, Belgium, Belgian foreign relations

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