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NETHERLANDS: Measures against 'letterbox companies' seek to improve country's reputation

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INTERNATIONAL - UK: Alarm over extension of property taxes to non-residents

'Foundation company' vehicle established in Cayman Islands

AUSTRALIA: New tax on foreign owners of unoccupied homes

INTERNATIONAL - INDIA: Highest court rules that three days per year is enough to create permanent establishment

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