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The Japanese government's 2018 tax reform bill abolishes the recently introduced rule under which the heirs of a long-term resident foreigner who died outside Japan remain liable to Japanese inheritance tax (IHT) on estate assets anywhere in the world. The rule had threatened to derail the government's efforts to attract foreign talent to live and work in Japan, because it meant IHT liability could follow a foreign national for up to five years after leaving the country.

TRUST - NETHERLANDS: Tougher regulation of trust offices

SOCIETA' - Società tra professionisti

US: Trump proposes territorial tax system

INTERNATIONAL - European Union: Taxation at source must take into account non-resident taxpayer's domestic costs

SOCIETA' - Responsabilità per vizi nella cessione di partecipazioni

La nuova legge dispone, quale requisito essenziale del patto di famiglia, che ad esso, oltre all’imprenditore, <<devono partecipare anche il coniuge e tutti coloro che sarebbero legittimari ove in quel momento si aprisse la successione nel patrimonio dell’imprenditore>> (i legittimari dell’imprenditore sono il coniuge e i suoi figli; se i figli siano premorti, legittimari divengono i loro discendenti, cioè i nipoti dell’imprenditore; in mancanza di discendenti divengono legittima

I vantaggi del rent to buy

COMPRAVENDITA - Prima casa (3)

Since 12 September 2002, the Consiglio Nazionale del Notariato has been registered in the public list of certifiers of digital signatures held by AIPA, as the certification authority for Italian notaries. The digital signatures of Italian notaries may be verified on the site http://ca.notariato.it. Based on the rules and the certification authority's operations manual, CNN certifies notaries' digital signatures in the exercise of their functions and so guarantees to third parties not only

Having broached subjects from the vendor's point of view as well, it is useful to recall that the burdensome INVIM (a tax originally levied on the vendor consequent upon his sale of a property) has been definitively abolished, to the great relief of the notary as well, given not only the complexity of calculating it but also (as always) the irksome role of tax collector that the law imposed on him. Nevertheless, it is helpful to emphasize that the vendor may still have to pay certain sums

The rate of interest is usually set in percentage terms; it may be fixed, which means it is the same for the whole duration of the loan, or variable, which means it is determined with reference to changing parameters that are set by objective, impartial criteria. For example, Euribor is an average quotation for variable rates calculated using objective criteria in the EU financial markets; while I.R.S. (interest instalments swap) is the financial reference parameter for establishing the cost

One of the essential elements in the negotiation of a home loan is the delay allowed for  repayment of the capital, i.e. the duration. In general terms, one may say that the longer the duration of a home loan the lower the amount of each repayment instalment, which gives the borrower more breathing space; all this, however, means paying overall a larger amount in  interest, precisely because the capital is repaid more slowly. The practice also is that a longer duration

As has been seen above, in order to determine the type of tax and the amount and means of payment of the sums due for duties on the purchase of a so-called primary residence, one must first of all take into account the nature of the vendor. When the vendor is the company that built (or renovated) the property and four years have not elapsed since completion, the conveyance is subject to VAT that the purchaser must pay directly to the company and not to the notary, along with the payment o

Any change, even only a purely formal change, in the clauses of the by-laws of a company is considered to be an amendment to the by-laws.  As a rule this competence belongs to the extraordinary shareholders’ meeting and the relevant decision must be written in the minutes by a notary public and then registered with the Register of Companies.The decision must be taken by a majority vote, any clause in the bylaws setting forth that unanimity is required to change the Memorandum of Association

The limited liability company is intended for smaller companies than joint-stock companies, and the equity participation in the company has a personal connotation which is absent in the s.p.a.  In fact, it has a limited number of shareholders who are not personally responsible for the social security liabilities, even if they have acted in the name and on behalf of the company.The legislation in place as of 1 January 2004 has had a major impact on the limited liability company, which is an e

In early 2003 the Italian legislator issued a law decree (n° 6 of 17 January 2003) which thoroughly reformed companies limited by shares.  The declared aim was to simplify, where appropriate, and enrich, wherever possible, the rules governing such companies, with a view to increasing their competitiveness on both domestic and international markets.Many changes were made and the following results have been achieved:  a better, though still not complete, co-ordination between the rules governi

MUTUO - Mutui - Estinzione anticipata - Abolizione Penali

IL PATTO DI FAMIGLIA 1. IntroduzioneCon l’introduzione nel nostro ordinamento del “patto di famiglia”, istituto da tempo atteso e caldeggiato, la trasmissione della ricchezza familiare, prevalentemente rappresentata dall’impresa e/o caratterizzata da una predominante dimensione mobiliare, può essere oggi programmata con lungimiranza.Per lungo (forse troppo) tempo le norme che nel nostro ordinamento disciplinano le successioni mortis causa sono rimaste del tutto indifferent