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The Privy Council ruling in Investec v Glenalla is being welcomed as good news for Guernsey, by reassuring settlors that assets in a Guernsey or Jersey trust are protected from creditors even if the trustee unreasonably incurs a liability or acts in breach of trust and thus invalidates its indemnity. The decision will prove to be of huge importance to settlors, beneficiaries and trustees across the offshore world, said Nick Robison of Guernsey law firm Babbé, which represented the trustees. FATT

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

COMPRAVENDITA - Detrazione Iva dallìIrpef

Notartel S.p.A. was set up in 1997 in a partnership between the Consiglio Nazionale del Notariato (National Council of Notaries) and the Cassa Nazionale del Notariato (National Notaries' Fund) with the aim of creating and managing information and communications services for Italian notaries. Notartel links all Italian notaries by way of an intranet called Rete Unitaria del Notariato (RUN, or Unified Notarial Network), offering the services typical of an internet provider, such as access t

This service provides web-based interactive courses on the systems available. Organized as an ASP (Application Service Provider) centre, it provides high-quality services of interest to notaries 24 hours per day 7 days per week, with complete security. Forthcoming goals: - storage of electronic documents; - a single archive to combat money-laundering; - a general registry of wills.

Consortiums are formed between entrepreneurs who decide to set up a common enterprise for regulating and carrying different phases of their respective businesses. The consortiums too are of a mutual character, since the consortium’s activity is carried out in the interest of its member enterprises. “Regulating” given steps of the members’ enterprises is a typical function of internal consortiums, and may be non-competitive in nature, while the “carrying out” of given steps in the respecti

Les consortiums sont des contrats entre entrepreneurs qui donnent naissance à une organisation commune pour organiser et exécuter certaines phases précises de leurs entreprise.Les consortiums sont eux aussi des organismes mutualistes, puisque l’activité du consortium doit être menée dans l’intérêt des entreprises associées. La "réglementation" de certaines phases que vivent les différentes entreprises est la fonction typique des consortiums internes et elle peut aussi présenter des traits anti-c