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Registered address: 188 Fleet Street, London, EC4A 2AG

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  • Article

    Italian Council Of State Partially Dismisses Bid-rigging Fines, Setting Relevant Legal Principles In Cartel Investigations

    In 2014, a public tender for the provision of management facility services across public offices in the country was launched.
    ItalyAntitrust/Competition Law
    Bird & Bird
    Bird & Bird
  • Article

    2018 Budget Law: What's New On Permanent Establishment

    The 2018 Budget Law amends the domestic definition of permanent establishment ("PE") - implementing certain principles set forth by the OECD in its Final Report on BEPS Action 7 ...
    ItalyCorporate/Commercial Law
    De Berti Jacchia
    De Berti Jacchia
  • Article

    Adequate Governance Structures According To The New Italian Corporate Crisis And Insolvency Code

    The innovations introduced by the Corporate Crisis and Insolvency Code (Legislative Decree no. 14 of 12 January 2019) concern the organizational, administrative and accounting company's...
    ItalyCorporate/Commercial Law
    LCA Studio Legale
    LCA Studio Legale
  • Article

    New Equity Disclosure Rules For Italian Listed Companies

    On November 25, 2015 and on May 30, 2016, the Italian securities market regulator, Commissione Nazionale per le Società e la Borsa, announced certain amendments to CONSOB Regulation No. 11971 of May 14, 1999.
    ItalyCorporate/Commercial Law
    Jones Day
    Jones Day
  • Article

    Requirements For Doing Business In Italy

    How do you establish a company in Italy? Pay staff and taxes? Register property? Read on to find out.
    ItalyCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Statutory Auditors' Liability In Italy: 1-Year Review Of The Article 2407 Reform

    Nearly one year after the Italian government enacted the reform to Article 2407 of the Italian Civil Code: doubts concerning the liability for members of the board of statutory auditors remain.
    ItalyCorporate/Commercial Law
    Greenberg Traurig
    Greenberg Traurig
  • Article

    The Liability Of Non-Executive Directors

    The receiver of a bankrupt joint-stock company sued its directors before the Court of Rome, in order to ascertain their liability, pursuant to Article 146 of Bankruptcy Law.
    ItalyCorporate/Commercial Law
    ADVANT Nctm
    ADVANT Nctm
  • Article

    The New Register Of UBO Is Now In Force

    By a decree of the Ministry of Enterprises and Made in Italy on October 9, 2023, the functionality of the Register of beneficial owners of legally recognized entities is established...
    ItalyCorporate/Commercial Law
    SLCLEX
    SLCLEX
  • Article

    The Rules Governing the Share Holdings of Controlling Companies

    ItalyCorporate/Commercial Law
    Studio Legale Fondato da Francesco Carnelutti
    Studio Legale Fondato da Francesco Carnelutti
  • Article

    The Court Of Cassation Returns On Sale And Lease Back: Concrete Proof Of Participatio Fraudis Required

    In a recent decision, the Supreme Court has further clarified the conditions for the validity of the sale and lease back contract. This is, as is well known, the contractual transaction whereby...
    ItalyInsolvency/Bankruptcy/Re-Structuring
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Transfer Pricing In Italy: Tax Audit And Regulation

    The expression "transfer pricing" refers to an operation aimed at transferring income to another country (usually a low tax country), through the application, in infragroup transfers, of lower fees than those applied in transfers between independent companies.
    ItalyTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Coronavirus: nuove norme per tenere le assemblee annuali di bilancio

    All'articolo 106 del decreto legge n. 18 del 17 marzo 2020 (il "decreto") il Governo ha introdotto delle misure temporanee al fine di consentire alle società...
    ItalyCorporate/Commercial Law
    Cleary Gottlieb Steen & Hamilton LLP
    Cleary Gottlieb Steen & Hamilton LLP
  • Article

    Coronavirus: considerazioni e impatti sulla disclosure degli emittenti.

    With reference to disclosure obligations, several financial authorities have issued certain guidelines concerning the disclosure of coronavirus-related information.
    ItalyCorporate/Commercial Law
    Cleary Gottlieb Steen & Hamilton LLP
    Cleary Gottlieb Steen & Hamilton LLP
  • Article

    Profitable Sunrise

    Investors in Profitable Sunrise who applied for a refund by December 2, 2022, will finally be able to recover their money. Encouraging news in this regard comes from the liquidator, who has been tasked...
    ItalyCorporate/Commercial Law
    Boccadutri International Law Firm
    Boccadutri International Law Firm
  • Article

    SGR Società Come Funzionano?

    Le Societa SGR ovvero le società di gestione del risparmio sono autorizzate a intraprendere:
    ItalyCorporate/Commercial Law
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    More Stringent Suitability Requirements For Italian Intermediaries' Corporate Officers

    By means of Legislative Decree no. 72 of 12 May 2015, Italy implemented Directive 2013/36/EU, which reformed, inter alia, banks' and investment firms' corporate officers "fit and proper" criteria for better governance purposes.
    ItalyFinance and Banking
    Carotenuto Studio Legale
    Carotenuto Studio Legale
  • Article

    La Sfida Del Nuovo Codice D'Impresa E Insolvenza Nell'era Delle Disruption

    Lo scorso luglio è finalmente entrato in vigore il nuovo Codice della Crisi d'Impresa e dell'Insolvenza (CCII).
    ItalyInsolvency/Bankruptcy/Re-Structuring
    AlixPartners Asia LLC
    AlixPartners Asia LLC
  • Article

    METAVERSO, Tra Rischi E Opportunità

    L'incubo di una nuova bolla che risucchia miliardi o la «next big thing» della tecnologia dalle mille opportunità? Che cosa si nasconde nel futuro del metaverso? Le aziende come devono approcciare questa...
    ItalyPrivacy
    AlixPartners Asia LLC
    AlixPartners Asia LLC
  • Article

    Tracking Pixels In Emails: The Garante’s New Guidelines And Requirements For Businesses

    The Italian Data Protection Authority has issued comprehensive guidelines on tracking pixels in email communications, establishing strict transparency and consent requirements for both public and private entities. Organizations now face a six-month compliance deadline to overhaul their email marketing practices, update privacy notices, and implement granular consent mechanisms for these invisible tracking tools.
    ItalyPrivacy
    A&O Shearman
    A&O Shearman
  • Article

    Release Of Carried Forward Profits In Low Taxation Countries – Further Provisions

    Paragraphs 87-95 of article 1 of the Law 197/2022 (so-called Budget Law 2023) provided an optional tax incentive to promote the repatriation of carried forward profits by holdings based in low taxation countries.
    ItalyTax
    IPG Lex&Tax
    IPG Lex&Tax

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