Risultati ricerca

IMPOSTA DI SUCCESSIONE - Dichiarazione di successione per attivi emersi in sede di voluntary disclosure

ESTATE DISPUTES: Some important judgments from last month

Trustees cannot simply brush aside beneficiaries' request for information

TUTELA DEL PATRIMONIO - Pronte le regole OCSE contro l’occultamento di patrimoni all’estero tramite trust e altri schemi

INTERNATIONAL - ISRAEL: Tax authority launches new voluntary disclosure programme

INTERNATIONAL - UK, TRUSTS: online trusts register is delayed

SWISS BANKING: Sweden and the Netherlands demand names of Swiss Banks clients

INTERNATIONAL - UK: Information Commissioner warns of privacy threat from public registers of trusts

INTERNATIONAL - Cayman Islands: Beneficial ownership regime ready for launch

SOCIETA' - Corporate Governance

New Zealand to enact tighter foreign trust disclosure rules

SOCIETA' - Trasferimento sede dall'Italia all'estero

DONAZIONI - Tassazione della donazione stipulata all'estero

DONAZIONE - Tassazione delle donazioni stipulate all'estero

EREDITA' - Le trasmissioni di patrimonio dichiarate nell'istanza di voluntary disclosure

TUTELA DEL PATRIMONIO - Gestione del post Voluntary Disclosure

SUCCESSIONE EREDITARIA - Voluntary Disclosure

DONAZIONE - Donazioni indirette

Donazione - Voluntary disclosure

Donazione - Voluntary Disclosure

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

With the provisions that entered into force as of 1 January 2004, the dissolution of companies with share capital is governed by new rules.A company may be dissolved because: its term of duration has expired,  the corporate aims have been achieved or circumstances have set in that make it impossible to achieve them, the shareholders’ meeting cannot or will not function, the share capital has dropped to values below the minimum legal requirements (but the company may decide to reconstitute th

In general partnerships too it may happen that, in the course of the company’s existence, the partners may wish to amend the partnership deed.Unless otherwise agreed, such changes must be adopted unanimously (except for when the company is turned into a company with share capital, or when mergers or demergers are carried out),  and must be written in a public deed or in an authenticated private contract, just like the partnership deed, since the law prescribes that also these amendments must

The rules described for the s.n.c. also apply to the establishment of an s.a.s.The Memorandum of Association must comply with the same requirements, in form and content, as those laid down for the s.n.c.An additional requirement is that the unlimited partners and the limited partners be distinctly indicated.The Memorandum of Association of the s.a.s. are to be entered in the Register of Companies. If this is not done the partnership is irregular and the provisions that shall apply are less favou