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21/07/2018 

MINORENNE - Il concetto di "residenza abituale" nella normativa UE

12/03/2018 

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

03/12/2017 

COMPRAVENDITA - NEW ZEALAND: Government tightens ban on foreigners' land purchases

26/11/2017 

EUROPE: Commission publishes argument against UK's CFC exemption

18/11/2017 

GERMANY: Expat businessman challenges exit tax for move to Switzerland

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

09/12/2007 

The purchaser's main obligation is obviously to pay the agreed price to the vendor at the time the sale contract is completed. Where an advance payment has been made as a deposit, the difference must be paid to make up the full agreed price. It is legitimate for the purchaser to request a deferment of payment, but it is not his right to insist upon it, it being left to the discretion of the vendor whether or not to grant this: the purchaser's obligation to pay the price in full derives fr

16/10/2007 

A joint-stock company must be set up through a public deed which must clearly indicate who the parties to the contract are. Such parties may be individuals but also legal entities (as for instance other joint-stock companies, partnerships, cooperatives or other bodies).The Memorandum of Association must indicate the Municipality in which the company has its registered office, which is where it operates, and the name of the company which must contain the wording “"società per azioni" or "s.p.

16/10/2007 

Take the case in which the company has lost capital. What is the company allowed to do?In this connection the law envisages that, in case of losses, the company cannot distribute profits among the partners until the capital has been reduced or replenished by the corresponding amount.However, unlike what happens for companies with share capital, there is no obligation to reduce the capital whatever the amount of the losses incurred, even if the latter are such as to wipe out the  entire capit

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