Under condition some key rules are observed, Italy is a great Country to invest into. In general, foreign investors and groups are very much focused on nominal IRR (internal rate of return), but with Italy this might prove to be a partial approach. One of the most though concepts that international observers understand is the […]
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A REFLECTION: THE CROOK, THE SAINT AND THE SWISS WATCH Mauro Rubino-Sammartano For a long time, the contractor has been seen as a crook, the engineer as a saint and the owner as a Swiss watch. This approach may have not contributed to the best running of construction projects. An analysis of its background and […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Fulvio Graziotto of Graziotto Legal – International Law Firm. Fulvio has joined IR as our exclusive Mergers & Acquisitions Member in Italy. “What makes us unique is the ability to provide legal advice, assistance and prevention to businesses at 360 degrees: our […]
Contributed by Fulvio Graziotto (Italy) Abstract: «Italy: the joint sections of the Supreme Court stated that the tax debt restructuring agreement is a special procedure, and the provision set by art. 183-ter of the Insolvency Act, which does not allow the reducibility of the tax receivable for VAT does not apply to the pre-bankruptcy composition […]
With Judgement No. 25201 dated December 7th, 2016, the Italian Court of Cassation has finally set up new guidelines regarding dismissals for objective justified reasons. The topic has been in the past years subject to an intense legal and doctrinal debate, concerning the legitimate nature of the dismissal of an employee for objective justified reason […]
Based on the classification of entities contained in the Directive 2013/34/EU, the Italian legislation has introduced the new category of micro entities. My new publication will focus on this new classification and on the impacts from an accounting and fiscal standpoint. The book also includes references to new domestic accounting standards issued on 22 december […]
With the approval of Law December 28, 2015, no. 208 (“Law”), Italy has become the first UE country to adopt a specific regime for Benefit Corporations. The purpose of the lawmaker was to combine economic growth and sustainable development. Inspired by the Americans Benefit Corporation, the Italian lawmaker did not introduce a new kind of […]
