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The Reform Of The Italian Labour Market: The Two Sides Of The Coin - New Opportunities And New Restrictions On Enterprises
A major reform concerning the Italian labour market legislation was enacted one year ago by way of Legislative Decree no. 276 of September 10, 2003 (commonly called "Biagi Reform"). Such an impressive range of new legal provisions has been recently amended by Legislative Decree no. 251 of October...
Read MoreNew Tax Rules Can Make Italy An Attractive Location For Holding Companies
The present article will provide an overall view of certain new features of the new 33% Italian corporate tax ("IRES") that have been enacted - for fiscal years starting on or after January 1, 2004 - by Presidential Decree No. 917 of December 22, 1986, as amended (the Italian Tax Code, "ITC"). Such...
Read MoreItalian Reforms Add Flexibility For Cross-Border Transactions
Editor: How does your background reflect your firm's international focus? Crosio: A native of Genoa, I graduated with honors from the University of Genoa in 1993 and joined Gianni, Origoni the following year. Working in the firm's M&A department, I have advised a number of U.S. corporations and...
Read MoreGroups Under Italian Corporate Law
In the past, the legal consequences of the activity of direction and coordination exercised by a holding company vis-à-vis its subsidiaries have not been disciplined in the Italian civil code ("CC"). Rather, such legal consequences have been the subject matter of special laws, as well as...
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