Italy

APPROPRIATE STRUCTURES IN THE LIGHT OF THE CODE OF COMPANY DISTRESS AND INSOLVENCY AND MODELS UNDER LEGISLATIVE DECREE 231/2002

With the introduction of the Code of Company Distress and Insolvency (hereinafter, the “CDI”), the legislator, in an innovative perspective to the problem, has intended to establish a company monitoring system, designed to promptly discover and manage crisis situation when it is still possible to take appropriate initiatives to overcome it. Therefore the primary purpose […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale

Fontana Ros Legal & Tax Advisors joins IR as the exclusive Construction Law Member in Italy

IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Dr. Massimo Fontana Ros of Fontana Ros Legal & Tax Advisors. Massimo has joined IR as our exclusive Construction Law Member in Italy Massimo is founder and Managing Partner of MFR Fontana Ros, with offices in Milan and Bolzano and correspondence […]

Dr. Massimo Fontana RosFounder and Managing Partner of Law Firm, MFR Fontana Ros Legal & Tax Advisors

International Deal Making – Assisting Acquirers

QUESTION ONE – In your experience, what are the key considerations that international clients should have the front of mind when assessing a target company for acquisition in your jurisdiction? During the due diligence process, legal violations and tax shifts by a target person or company are shed. Furthermore, investigative institutes pay more and more […]

Alessandro MadauPartner, TL Partners – Tax & Legal Partners Studio Legale Tributario

Green New Deal: the Italian Government approves the “climate decree”

On the 10th of October, the Italian Government approved the decree-law “Misure urgenti per il rispetto degli obblighi previsti dalla Direttiva 2008/50/CE sulla qualità dell’aria e proroga del termine di cui all’articolo 48, commi 11 e 13, del decreto-legge 17 ottobre 2016, n. 189” (i.e. Urgent measures to comply with the obligations laid down in […]

Anna RomanoPartner, Satta Romano & Associati Studio Legale

THE NEW SIMPLE INVESTMENT SOCIETIES: PRIVATE INVESTMENTS IN NEW BUSINESS REALITIES ARE INCREASINGLY EASY AND PROFITABLE

Among the most recent supporting measures to new businesses in our country, great attention should be paid to the Simple Investment Companies (commonly called “SIS”), introduced by art. 27 of the Growth Decree (Legislative Decree 34/2019), as special corporate investment vehicles, for collective savings management, designed to stimulate national economic growth through the concrete facilitation […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale

LIBRA, THE FACEBOOK’S NEW CRYPTOCURRENCY: STILL SO MANY QUESTIONS BUT SO FEW ANSWERS.

In the present article, we will face certain issues not entirely clear, including the role and the nature of Libra and its impact on the current monetary and financial policy.   Facebook announced the creation of Libra, a virtual currency, built on the blockchain system. It will be managed by the Libra Association, a not-for-profit […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale

THE NEW REAL ESTATE SECURITISATION: THE SAME TAX REGIME FOR REOCO AND SPV

The Decree-Law No. 34/2019 (hereinafter,  the “Growth Decree-Law, ratified, with amendments, by  Law No. 58/2019), has modified the Law No. 130/1999 regulating the securitisation of loans, in order to clarify some doubts of interpretation resulting from the last amendments to Law No. 130/1999 made by the Decree-Law No. 50/2017. In fact, in the recent years, […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale

BUSINESS CRISIS AND NEED FOR ADEQUATE ORGANIZATIONAL ARRANGEMENTS COMPATIBLE WITH THE “ITALY” SYSTEM …. THE NETWORK CONTRACT

Recently, in one of the many conferences proposed on the subject of L. Decree n. 14/2019, called “Code of business crisis and insolvency”, I was struck by some data relating to the Italian economy, which led me to reflect on some aspects, in my opinion, worthy of being shared. First of all, the Italian economy […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale

Relevance of the corporate assets for the purpose of the termination of a contract for the sale of quotas or shares. The turnaround of the Court of Cassation

Relevance of the corporate assets for the purpose of the termination of a contract for the sale of quotas or shares. The turnaround of the Court of Cassation Relevance of the corporate assets for the purpose of the termination of a contract for the sale of quotas or shares. The turnaround of the Court of […]

Marco PistisPartner, IPG Lex

THE DECREE IMPLEMENTING THE ATAD DIRECTIVE AND THE NEW CFC TAX REGIME

Recent Legislative Decree no. 142/2018, published in the Official Journal on 28th December 2018, implemented Directive no. 2016/1164, so-called ATAD 1 (Anti Tax Avoidance Directive), modifying and/or introducing several and heterogeneous tax measures. Among several innovations, this decree, rewriting art. 167 of the Consolidated Text of the Laws on Income Tax, has completely revised the tax regime […]

Stefano CarminiFounder and Managing Partner, Carmini e Associati Studio Legale