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Risultati ricerca

19/12/2018 

ANTIRICICLAGGIO - Transparency International "The Cost of Secrecy"

11/05/2018 

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

11/05/2018 

Further comment has appeared on the England and Wales Family Court's decision to pierce the corporate veil in the financial remedy case of Akhmedova v Akhmedov (2018 EWFC 23 Fam). The judge considered it necessary to go against the long-standing legal principle, in response to Farkhad Akhmedov's 'continuing campaign to defeat his ex-wife by concealing his assets in a web of offshore companies', and issued orders to aid her enforcement of the judgment in the Isle of Man and Dubai FATTO

27/04/2018 

The Privy Council has handed down judgment in Investec Trust (Guernsey) v Glenalla Properties (2018 UKPC 7), in which the former trustees of the Tchenguiz Discretionary Trust had made loans of over GBP200 million to various BVI companies.

24/03/2018 

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

11/03/2018 

INTERNATIONAL - UK - Nearly 100,000 properties in England and Wales owned by foreign entities

11/03/2018 

INTERNATIONAL - UK - Nearly 100,000 properties in England and Wales owned by foreign entities

04/03/2018 

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

23/02/2018 

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

23/02/2018 

INTERNATIONAL - FRANCE: Legal entities must comply with reporting obligations by April

17/02/2018 

INTERNATIONAL - AUSTRALIA: Consequences of using foreign trusts for capital gains

11/02/2018 

INTERNATIONAL - UK: Legislation this summer on register of foreign property-owners

10/02/2018 

INTERNATIONAL - FRANCE: Wealth property tax has significant effects for non-residents

12/01/2018 

The Japanese government's 2018 tax reform bill abolishes the recently introduced rule under which the heirs of a long-term resident foreigner who died outside Japan remain liable to Japanese inheritance tax (IHT) on estate assets anywhere in the world. The rule had threatened to derail the government's efforts to attract foreign talent to live and work in Japan, because it meant IHT liability could follow a foreign national for up to five years after leaving the country.

17/12/2017 

INTERNATIONAL - ISRAEL: Tax authority launches new voluntary disclosure programme

09/12/2017 

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

09/12/2017 

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

26/11/2017 

INTERNATIONAL - EUROPE: Commission publishes argument against UK's CFC exemption

25/11/2017 

INTERNATIONAL - AUSTRALIA: Foreign investors to pay annual charge on vacant properties

12/11/2017 

INTERNATIONAL - FRANCE: Distribution tax refunds to be financed by new 'exceptional' corporation tax

11/11/2017 

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

04/11/2017 

WEALTH MANAGEMENT - FRANCE: Foreign resident's children cannot invoke forced heirship law

13/09/2017 

TESTAMENTO - Guida al testamento solidale

24/07/2017 

INTERNATIONAL - The risk factors Guidelines

24/07/2017 

INTERNATIONAL - The risk factors Guidelines

01/07/2017 

INTERNATIONAL - UK, TRUSTS: online trusts register is delayed

08/06/2017 

INTERNATIONAL - HONG KONG: Multiple property stamp duty gap axed

02/06/2017 

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

25/05/2017 

INTERNATIONAL - MATRIMONIAL: Russian woman reportedly claims GBP11.6 billion from ex-husband

20/05/2017 

INTERNATIONAL - GERMANY: Restriction of loss relief declared unconstitutional

19/05/2017 

INTERNATIONAL - UK TRUSTS: Law implementing registers of trusts in force on 26 June 2017

18/05/2017 

INTERNATIONAL - UK TRUSTS: Law implementing registers of trusts in force on 26 June 2017

16/05/2017 

INTERNATIONAL - EU: Court of Justice rules on dynamic IP addresses

13/05/2017 

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

07/05/2017 

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

30/04/2017 

INTERNATIONAL - UK: Doubts cast on non-dom reforms' commencement date

25/04/2017 

INTERNATIONAL - Cayman Islands: Beneficial ownership regime ready for launch

23/04/2017 

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

29/03/2017 

New Zealand to enact tighter foreign trust disclosure rules

28/03/2017 

INTERNATIONAL - Canadian notary must reimburse buyer stuck with non-resident seller's CGT bill

09/04/2016 

The italian Notary

16/12/2007 

Notaries provide the community with a complex service, they carry out a public function of the State within the framework of an independent profession. The notarial deed not only regulates transactions between parties, but it provides added value in at least three respects: - a contract signed before a notary is unchallengable and hence it avoids expensive and time-consuming litigation procedures; - it is enforceable and hence it can be used to recover credits and it constitutes pri

16/12/2007 

On dit: mais à quoi donc sert un notaire? En Angleterre et aux Etats-Unis, on peut tout aussi bien acheter une maison tout seul et être protégé par les assurances. C’est vrai; dommage que le solicitor, l’avocat dont on ne peut se passer de l’assistance, coûte beaucoup plus cher que le notaire et que, la plupart du temps, les assurances sont réticentes à rembourser les dommages. Au fond, la différence entre les deux systèmes consiste à prévenir plutôt que guérir. Il est aisé de percevoi

16/12/2007 

Le notaire italien appartient à la famille des notariats de type latin, présents dans 76 nations et dans la plupart des pays européens, tels que la France, l’Allemagne, la Suisse, l’Espagne, les Pays-Bas, la Belgique, l’Autriche, et d’autres encore. Le notary public de type anglo-saxon (présent en Grande-Bretagne, aux Etats-Unis et dans d’autres pays) n’est responsable que de l’authenticité des signatures: ce qui oblige lors de l’achat ou de la vente d’un logement chacune des parties à re

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 

La légalisation est une condition fondamentale pour qu’un acte étranger puisse produire ses effets juridiques en Italie. Il consiste uniquement dans l’attestation officielle – exprimée par l’autorité consulaire ou diplomatique italienne à l’étranger compétente – de la qualification juridique de l’officier public qui a signé l’acte, et de l’authenticité de sa signature. Si l’acte est émis par une autorité étrangère en Italie, il devra être légalisé par le préfet dans la circonscription duq

09/12/2007 

In general terms, our law permits the purchase of real estate by foreigners in the following different ways:1) non-resident foreigner: only if covered by an international treaty or there is a reciprocal arrangement whereby his country of origin allows an Italian to purchase a house;2) "resident" foreigner, his family members and stateless persons resident in Italy for less than three years: with a temporary residence permit for specific reasons or a long-term residence permit;3) citizen of the E

09/12/2007 

Dans une première approche, notre loi admet l’acquisition de biens immobiliers par des étrangers sous respect des diverses modalités ci-dessous: 1. étranger ne séjournant pas régulièrement:uniquement si un traité international le permet, ou s’il y a réciprocité, c.à.d. si dans son pays d’origine un Italien a le droit d’acheter une demeure; 2. étranger “séjournant régulièrement”, les membres de sa famille et les apatrides en Italie depuis moins de trois ans:s’il possède un permis de sé

09/12/2007 

Foreign documents are those issued abroad by a foreign authority, even if they are in the Italian language, which in order to be used in Italy require legalization or an apostille.In this sense, a document prepared by an Italian consulate or ambassador abroad is not “foreign”, even if the parties are foreign. If it is written in a foreign language, the foreign document must also be accompanied by its “translation”.More precisely, the obligation to legalize a foreign document is currently stipula

09/12/2007 

The “formal” lodging of a deed with a notary, whether required by law (Article 33 of Presidential Decree 445/2000; Article 106 of the Notary Law) or requested by an individual, is intended first of all to impose a control on the legitimacy of the document lodged (i.e. a check that its contents do not contravene mandatory legal rules) and also to ensure its conservation over time.Checks on the contents of foreign documents, however, must be made with reference to so-called international public or

09/12/2007 

Le fait de déposer “formellement” un acte près du notaire, que ce soit la loi qui l’exige (article 33 D.P.R. 445/2000; article 106 de la loi notariale) ou que ce soit sur demande d’une personne a comme but et comme résultat d’imposer en premier lieu un contrôle de la légalité de l’acte déposé (à savoir la vérification que son contenu n’est pas contraire à des normes de loi contraignantes) et en garantit en outre la conservation dans le temps. Le contrôle sur le contenu de l’acte étranger

09/12/2007 

Only legal security in business and private relationships allow for economic development; therefore a constitutional state must guarantee  legal security to its citizens. To this goal: 1) lawsuits  must be prevented, for as much as possible; 2) the citizens must have access  to public registers whose records are reliable and legally trustworthy. Clearly the reliability of the findings depends entirely upon the trustworthiness of the deeds entered. An authentic deed, drawn by a

09/12/2007 

This is a simplified – but absolutely rigid - form of legalization (in the sense that it must have  exactly all the formal characteristics stipulated in the sample attached to the Hague Convention of 5/10/1961 which governs it). It is valid in all the countries that have signed the Hague Convention of 5 October 1961 and replaces legalization amongst those countries alone.Like legalization, an apostille may be indispensable for a foreign public document to be valid in Italy.Like legalization, an

09/12/2007 

Il s’agit d’une forme simplifiée – mais absolument rigide – de légalisation (dans le sens qu’elle doit correspondre exactement au modèle déposé en annexe à la Convention de La Haye du 5/10/1961 qui la prévoit). Elle est en vigueur entre les pays qui ont adhéré à la Convention de La Haye du 5 octobre 1961 et remplace la légalisation entre ces pays seulement. Tout comme la légalisation, l’apostille aussi est indispensable pour qu’un acte étranger puisse produire des effets en Italie. Com

16/10/2007 

In early 2003 the Italian legislator issued a law decree (n° 6 of 17 January 2003) which thoroughly reformed companies limited by shares.  The declared aim was to simplify, where appropriate, and enrich, wherever possible, the rules governing such companies, with a view to increasing their competitiveness on both domestic and international markets.Many changes were made and the following results have been achieved:  a better, though still not complete, co-ordination between the rules governi

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

16/10/2007 

Il fut un temps où étaient étrangers tous ceux qui n’étaient pas des citoyens italiens. Soyons clairs, cette définition est toujours valable. Sauf que l’article 17 du Traité de la CE a introduit la citoyenneté de l’Union Européenne, attribuée à tous ceux qui sont les ressortissants d’un État membre. Être citoyen de l’Union Européenne a différents effets, dont certains de grande portée, comme l’interdiction de discriminations sur la base de la nationalité et le principe de la primauté du d

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