The world is getting smaller everyday. We can meet people from other countries via social media just by using our phones, eat fruit in Germany that was grown in Indonesia and fly non-stop around the world in 67 hours (and one minute, but who’s counting?). The boundaries of countries are fading. This continues in law. Cross-border reorganizations are becoming more common everyday. Business opportunities or change in demand require companies to go abroad. They are setting up new companies in other countries, moving companies or merging companies with companies from other countries.