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23/02/2018 

INTERNATIONAL - UK: Foreign investors may be discouraged by capital gains tax on commercial property

26/11/2017 

EUROPE: Commission publishes argument against UK's CFC exemption

09/12/2007 

The purchase of a home is always an important step in our lives. Just as the sale of a property also carries significant overtones: from investment decisions, to the reordering of assets, to the need for generational change. Whether it be the purchase or the sale of a property, it is not something to be taken lightly. Indeed, these are extremely complex operations that are full of pitfalls and that cannot be undertaken without the advice of an expert. Are you aware of the rights and oblig

09/12/2007 

Fluctuations in the cost of money may, in some cases, make it advisable to “make running changes” to the terms of a mortgage: such changes, in economics, are known as renegotiation. There are various legal methods for achieving this: a) discharge of the old home loan and granting of new financing with a new mortgage (“replacement” home loan); b) merely changing the terms of the old home loan (renegotiation in the strictest sense); c) from 2 February 2007, subrog

09/12/2007 

Les variations dans le cours du coût de l’argent peuvent dans certains cas faire qu’un “changement en cours de route” des conditions régissant le contrat devienne avantageux : en économie on appelle cette modification une renégociation. Juridiquement, elle peut prendre différentes forme:a) l’extinction de la vieille dette et la constitution d’un nouveau financement et d’une nouvelle hypothèque (crédit “de substitution”);b) un accord qui modifie simplement le vieux contrat de prêt (renégoc

16/10/2007 

La société en commandite par actions est une société par actions modifiée dans laquelle le pouvoir de gestion appartient aux administrateurs permanents qui assument en contrepartie de leur position dominante une responsabilité illimitée, encore que subsidiaire, des dettes sociales. La réglementation particulière de ce type de sociétés se réduit à quelques normes qui traitent surtout de l'administration de la société par les commandités.Ce qui distingue ce type de société, c’est la coexistence de

16/10/2007 

Co-operatives are associations of persons which are protected in the Italian Constitution:  in fact Article 45 of the Italian Constitution states: “the Constitution recognises the social function of co-operative societies that are based on the values of solidarity and that do not pursue goals of private profit”.In co-operatives predominant importance is ascribed to the social function, which consists in implementing a democratic decentralisation of the power of organisation and management of

08/03/2005 

It is extremely simple to set up an informal partnership:- the contract needs not be of any special type, except where special types of assets are involved (and except for evidentiary limitations);- all that is needed to set up an informal partnership is the mutual engagement by the partners to jointly carry out a non-commercial profit-making activity;- informal partnerships must be entered into the register of companies. Such registration takes place in a special section and does not imply

08/03/2005 

Parties wishing to set up a company must enter into a contract: company agreement (Memorandum of Association) under which two or more persons transfer assets or services for doing business jointly with the aim of sharing the ensuing profits.The legal system also envisages the establishment of a business entity by a single person through a unilateral deed: for instance a stock company with a single shareholder, a one-man limited responsibility company, or a spin-off decided by the shareholder

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