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05/05/2018 

EUROPEAN COMMISSION: Companies to be prevented from moving tax residency

24/03/2018 

INTERNATIONAL - SPAIN: Foreign nationals can sue government over inheritance tax discrimination, following Supreme Court ruling

15/12/2017 

TRUST - LUXEMBOURG: Movement on beneficial ownership registers

26/11/2017 

EUROPE: Commission publishes argument against UK's CFC exemption

19/11/2017 

UK - BREXIT: More detail on post-Brexit rights for EU citizens and families

18/11/2017 

GERMANY: Expat businessman challenges exit tax for move to Switzerland

11/11/2017 

INTERNATIONAL - JERSEY: Apple says relocation of Irish subsidiary does not reduce its tax liabilities

01/07/2017 

INTERNATIONAL - UK, TRUSTS: online trusts register is delayed

02/06/2017 

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

18/05/2017 

VAT - Transfer of ownership of land in settlement of tax arrears

13/05/2017 

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

23/04/2017 

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

09/04/2016 

The italian Notary

02/09/2015 

Notaries and citizens

02/10/2014 

05/07/2010 

ASSOCIAZIONI DEI CONSUMATORI Adiconsum Adoc Adusbef Altro

16/12/2007 

The Notary as existing in Italy belongs to the “latin (o roman)  notarial system”. The “latin notary” system is largely spread around the world, adopted by approximately 71 countries, mostly belonging to the civil law system. Although the same word “public notary” is used within the “common law” legal systems, it must be underlined very clearly from the beginning that the concept (the meaning) behind the word in the civil law system and in the common law system is completely, absolutel

09/12/2007 

Mention must be made of the distinction between real rates and nominal rates. The nominal rate is the percentage of interest that formally appears in the contract and which regulates the home loan operation. In reality, however, the effective cost of the loan is inevitably conditioned by a whole series of other factors: first of all, by various expense items  (survey, review and closure expenses; collection or encashment expenses; third-party agency costs; tax and insurance expenses; othe

09/12/2007 

Il est utile d’évoquer brièvement la différence entre taux réel et taux nominal. Le taux nominal est le pourcentage d’intérêts qui paraît décidé formellement dans le contrat et sur lequel l’opération de crédit est gérée. En réalité, le coût effectif de l’emprunt est cependant inévitablement conditionné par toute une série d’autres facteurs: tout d’abord par différents éléments de frais (frais d’enquête, de révision, de clôture; frais de recouvrement ou d’encaissement; frais de médiation p

09/12/2007 

Legalization is indispensable for a foreign public document to be valid in Italy. It consists only of the official certification - by the competent Italian consular or diplomatic authority abroad – of the legal status of the public official (or functionary) who has signed the document and the authenticity of his signature. If the document is issued by a foreign authority in Italy, it must be legalized by the Prefect in the district in which the foreign authority is located (except for the

09/12/2007 

In "land credit" contracts, the borrower has the legally-assured option of early repayment of the home loan; but generally, even in ordinary contracts, that possibility is foreseen. The borrower may decide, therefore, at a certain point in the repayment plan, to close out the contract and repay the remaining capital, on which obviously he will no longer pay interest. Given this loss of earnings, the bank could, if the contract so stipulates, demand compensation (a penalty). According to a

09/12/2007 

A home loan is a contract whereby one party, called the lender (usually a bank), transfers a given sum of money to a second party known as the borrower, so that the latter may use it for a given time in exchange for paying the former an amount representing interest. To this outline of the essential structure and functions of the contract must be added that a home loan includes various clauses that are not always immediately comprehensible but are necessary for regulating all the relations

16/10/2007 

Once upon a time it was enough to say that a foreigner was someone who was not an Italian citizen. This definition – to be clear – is still valid. Except that Article 17 of the EC Treaty institutes a citizenship of the European Union which is attributed to anyone who is a citizen of a Member State. Belonging to the European Union brings with it various consequences, some of which are very important, like the prohibition on

08/03/2005 

Individuals interested in becoming partners, whether they be natural persons, companies, associations or in general, entities, must have the legal capacity to act, i.e. carry out transactions that are valid from a legal standpoint.Can joint-stock companies  be members of a partnership? The issue was a matter for debate up to recently, but an affirmative solution was provided by the law that entered into force as of January 1 2004.Participation by other entities in companies can give rise to

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