736 results found

CONSOB approved the amendments to art. 34-ter, paragraph 1, lett. C) of the Issuers' Regulations relating to the threshold for exemption ...

On 31 March 2021 came into force IVASS Order No. 97/2020, which made important amendments to, inter alia, IVASS Regulation No. 40 of 2018 on insurance and reinsurance distribution.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

In recent years, the European Commission's focus on transparency in environmental, social, and governance matters has increased significantly. With Directive (EU) 2022/2464 (CSRD)...

On 4 November, the Italian Council of Ministers approved the draft "Annual Competition Law", pursuant to Article 47 of Law n. 99/2009, which empowers the Italian Government with the possibility to adopt a set of rules ...

We can say that Benefit Corporations (BC) and B Corps are hybrid organizations which represent alternative to the for-profit and not-for-profit model.

Joint liability of the customer for the tax and remuneration credits arising out of a sub-supply agreement

With judgement no. 33976/2022, the Court of Cassation reiterated the interpretation of the criteria of interest and advantage relating to predicate offences committed with negligence...

Possono altresì beneficiare dell'intervento del Fondo le imprese in amministrazione straordinaria che occupino un numero non inferiore a 200 dipendenti da almeno un anno.

The item of the shareholders' contributions for future capital increases (versamenti in conto futuri aumenti capitale) has once again been placed under the lens of the Italian Supreme Court.

Sister companies resident in Italy are now allowed to exercise the group taxation option and act as the consolidating company.