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Forse cercavi: allow follows allowed allora flows
23/02/2018 

INTERNATIONAL - FRANCE: Legal entities must comply with reporting obligations by April

17/02/2018 

INTERNATIONAL - AUSTRALIA: Consequences of using foreign trusts for capital gains

26/11/2017 

EUROPE: Commission publishes argument against UK's CFC exemption

24/10/2017 

'Foundation company' vehicle established in Cayman Islands

09/04/2016 

The italian Notary

09/12/2007 

Following marriage, unless an explicit declaration to the contrary is made at the time of the ceremony, spouses find themselves in a shared property arrangement, this being the automatic legal regime in force in our system since 20/9/1975. This means that any purchase made by a spouse during the marriage is subject to legal community (or, simply put, is common property) with the other. The law excludes (to take a few of the more important cases) only assets acquired by donation or inherit

09/12/2007 

A  "public officer" is a professional who performs "public functions". This means that he is vested by the State  with public authority and faith, which allows him to draw "authentic deeds"  (or "public deeds"). The “authentic deed” is the characteristic  "product" of the latin notary system. Even though  the notaries' discipline can show slight differences in  the different countries adopting the latin system, they all draw up authentic (public) deeds with the same legal meaning.

09/12/2007 

Joint ownership of assets is the property regime Italian law “automatically” assigns to partners in marriage, but allows the spouses to choose otherwise (such as the separation of assets or joint ownership by agreement).In summary, legal joint ownership means that, in principle, all assets acquired by the spouses during their marriage, even if formally in the name of one only of them, in reality belong to both. That means that in order to sell them, donate them, mortgage them or otherwise dispos

09/12/2007 

In general terms, our law permits the purchase of real estate by foreigners in the following different ways:1) non-resident foreigner: only if covered by an international treaty or there is a reciprocal arrangement whereby his country of origin allows an Italian to purchase a house;2) "resident" foreigner, his family members and stateless persons resident in Italy for less than three years: with a temporary residence permit for specific reasons or a long-term residence permit;3) citizen of the E

09/12/2007 

In recent times, by computerizing the documentary processes of interest to its activity and its interaction with the Public Administration, the notarial profession has contributed responsibly and professionally to improving citizens' lives in terms of the quantity and quality of services, in the time saved in dealing with the various types of transactions and the fulfilling of formal requirements, and in legal certainty obviating subsequent litigation: - 0.0 % corporate litigation; - 0

09/12/2007 

Home loan contracts with a bank for a duration exceeding 18 months enjoy significant reductions in terms of indirect taxes: the contract does not attract stamp duty or registration duty or the mortgage registration tax, but only a “substitute tax” of 0.25% on the amount of the home loan which is debited directly by the bank and paid over to state revenue (N.B.: for mortgage contracts for the purchase, construction or restructuring of a second or subsequent home, from 1 August 2004 the tax th

16/10/2007 

Limited partners are excluded, in principle, from managing the company.However, they may negotiate or conclude individual deals on behalf of the company, providing they have received a specific proxy or authorisation empowering them to do so.Each limited partner is responsible for social security liabilities in a degree that is proportionate to the contribution they made to the company. Accordingly he/she does not assume any other risks, except that of losing the value of the capital he/she

16/10/2007 

Once upon a time it was enough to say that a foreigner was someone who was not an Italian citizen. This definition – to be clear – is still valid. Except that Article 17 of the EC Treaty institutes a citizenship of the European Union which is attributed to anyone who is a citizen of a Member State. Belonging to the European Union brings with it various consequences, some of which are very important, like the prohibition on

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