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  • Article

    Il distacco di dipendenti italiani in Cina

    L'assegnazione di personale in Cina comporta la necessità di gestire diversi aspetti e presenta, pertanto, un elevato grado di complessità. Al fine di evitare il rischio che l'impresa commetta errori e, conseguentemente...
    GlobalEmployment and HR
    Bacciardi Partners
    Bacciardi Partners
  • 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

E-Commerce: Exemption From Certification Of Income

The Italian Ministerial Decree of October 27, 2015 (implementing section 7, second paragraph, of the Italian legislative decree 42/2015) has provided for the exemption to certify income for those...
ItalyCorporate/Commercial Law
Eptalex
Eptalex
  • Article

    Russian roulette clause negli statuti: arriva il sí anche del Consiglio Notarile di Milano

    Non è raro che nelle vicende societarie ci si possa ritrovare in situazioni di stallo decisionale (c.d. deadlock): è il caso ad esempio, delle S.r.l. in cui le partecipazioni sono detenute al 50% da due soci, ...
    ItalyCorporate/Commercial Law
    Orrick
    Orrick
  • 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

    Mergers & Acquisitions in Italy

    ItalyEmployment and HR
    Studio Legale Fondato da Francesco Carnelutti
    Studio Legale Fondato da Francesco Carnelutti
  • Article

    Aggiornamento Giurisprudenziale N. 03 / 2024

    Azione di ripetizione dell'indebito in costanza del rapporto di conto corrente bancario (conto c.d. aperto): l'azione di ripetizione dell'indebito ai sensi dell'art.
    ItalyFinance and Banking
    FIVELEX Studio Legale e Tributario
    FIVELEX Studio Legale e Tributario
  • Article

    Liguria: Stanziati 10 milioni di Euro per investimenti in equity e quasi-equity in startup e MPMI.

    La Regione Liguria ha stanziato 10 milioni di euro attraverso Ligurcapital S.p.A per sostenere startup e PMI liguri mediante un innovativo meccanismo di coinvestimento pubblico-privato.
    ItalyFinance and Banking
    LCA Studio Legale
    LCA Studio Legale
  • Article

    Provisions On Securitisation Of Credits - 2. Program Of The Transaction

    ItalyFinance and Banking
    Studio Legale Internazionale
    Studio Legale Internazionale
  • 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

    Italian Beneficiaries Of Non-Italian Irrevocable And Discretionary Trusts Are Required To Tax Monitoring Obligations (Section RW Of The Tax Return)

    With the recent Tax Ruling (Interpello) No. 693/2021 of 8th October 2021, the Italian Tax Authorities clearly addressed a debated tax monitoring obligation of Italian beneficiaries of foreign discretionary...
    ItalyTax
    Caiazzo Donnini Pappalardo & Associati
    Caiazzo Donnini Pappalardo & Associati
  • Article

    Summary Of New Italian And EU Legislation

    ItalyMedia, Telecoms, IT, Entertainment
    Studio Legale Bernascone & Soci
    Studio Legale Bernascone & Soci
  • Article

    The New EU Regime For Horizontal Agreements: How To Deal With Information Exchange

    The review of the EU horizontal agreements regime has brought significant changes also for the exchange of information between competitors and/or third parties.
    European UnionAntitrust/Competition Law
    Bird & Bird
    Bird & Bird
  • Article

    Summary Of New Legislation In Italy

    European UnionTax
    Studio Legale Bernascone & Soci
    Studio Legale Bernascone & Soci
  • Article

    Aggiornamento Giurisprudenziale N. 09 / 2023

    Corte di Cassazione, 20 luglio 2023, n. 21821 – cessione dei crediti in blocco ed onere della prova: in tema di cessione in blocco dei crediti da parte della banca ex art.
    ItalyCorporate/Commercial Law
    FIVELEX Studio Legale e Tributario
    FIVELEX Studio Legale e Tributario
  • Article

    Incorporating In Italy – Overcoming Complexities

    Italy was ranked in 15th place in the 2021 edition of our annual Global Business Complexity Index, rising from 36th place in 2020.
    ItalyCorporate/Commercial Law
    TMF Group BV
    TMF Group BV
  • Article

    Public Utilities Law: Government Bill Reforming Local Public Services

    ItalyCorporate/Commercial Law
    Studio Legale Tonucci
    Studio Legale Tonucci
  • Article

    Directors’ Liability For Health And Safety Incidents.

    Supreme Court Decision 38991, which was issued on November 4 2010, has established that a board of directors may be held liable in respect of duties of health and safety in the workplace.
    ItalyEmployment and HR
    Portolano Cavallo
    Portolano Cavallo
  • Article

    Social Contact Responsibility In Banking

    In the event of social contact responsibility in the banking sector, the employee has to respond either to a lack of control over the documents that have been submitted to him or...
    ItalyFinance and Banking
    Boccadutri International Law Firm
    Boccadutri International Law Firm
  • Article

    Italian Supreme Court En Banc Rules In Favour Of The Jurisdiction Of Italian Courts In Disputes Against Foreign Airlines

    By its recent decision No. 3561 of 13 February 2020, the Italian Supreme Court en banc provided a complete solution to the controversial objection of lack of jurisdiction of Italian courts over...
    ItalyLitigation, Mediation & Arbitration
    ADVANT Nctm
    ADVANT Nctm
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