Although more than 15 years have passed since the first introduction, in our legal system, of an important hybrid financing figure for the capital companies, the Participating Financial Instruments (PFI) only recently have aroused strong interest. An examination of these instruments, which find their main discipline in title V of book V of the Italian…
The Firm was founded in 1999 by Stefano Carmini, and operates in network with other partners specialized in various fields of law and economy.
Among the Firm’s clients are companies of different dimensions (start-ups, SMEs and industrial groups), as well as business-oriented families.
The Firm’s purpose is providing clients with tailor-made solutions and customized, multidisciplinary and high-quality advisory.
STARTUP & VENTURE CAPITAL
FAMILY WEALTH MANAGEMENT
Dispensa per gli studenti pubblicata dal centro stampa dell’Università’ di Trento, nell’anno accademico 1993/94, con nuova edizione nell’anno accademico 1994/95.
- Carmini S. – “Elementi di Diritto Tributario Comunitario” (coautore Alessandro Mainardi), Cedam, 1995.
- Carmini S. – Autore del capitolo su “Le operazioni di gestione straordinaria in ambito internazionale”, inserito nel volume “Le operazioni di gestione straordinaria” (autori Riccardo Perotta e Giovanni M. Garegnani), Giuffrè, 1999.
Client’s obligation of control over payment of withholding taxes in the case of contracts with prevalent use of labour
The Law Decree n. 124/2014, as amended by the conversion Law n. 157/2019, aiming to contrast the unfortunately widespread phenomenon of use of illegal labour supply, has introduced significant innovations, effective from 1st January 2020, with reference to contracts providing the prevalent use of labour. In particular, such innovations affect obligations on Italian fiscal resident…
Recent jurisprudential contributions in the field of trusts require us to carry out a further analysis of the fiscal discipline applicable to that institution, in the light of the consolidated orientation, which seems to have contributed to an epochal change of direction compared to the past, opening up a more incentive tax regime. As we…
Company distress and the new alert indeces published by the National Council of the Order of Chartered Accountants and Accounting Expertes
The Code of Company Distress and Insolvency, outlining the new system of alert and prevention, pursuant to art. 13, paragraph 2, has delegated the development of adequate indeces that may reasonably constitute a presumption of the existence of the state of crisis, that gives rise to the obligations of prompt adoption and implementation of the…
The trust established for the transfer of assets to the heirs is not in contrast with the succession agreements prohibition.
By recent ruling n. 18831 of 12 July 2019, the United Sections of the Supreme Court of Cassation, confirming the opinion unanimously accepted by the doctrine, have definitively established the nature of an inter vivos act (“deed between living parties”) of the trust established for the purpose of transmission of wealth, to the beneficiaries, at…
APPROPRIATE STRUCTURES IN THE LIGHT OF THE CODE OF COMPANY DISTRESS AND INSOLVENCY AND MODELS UNDER LEGISLATIVE DECREE 231/2002
With the introduction of the Code of Company Distress and Insolvency (hereinafter, the “CDI”), the legislator, in an innovative perspective to the problem, has intended to establish a company monitoring system, designed to promptly discover and manage crisis situation when it is still possible to take appropriate initiatives to overcome it. Therefore the primary purpose…
The new Simple Investment Societies: private investments in new business realities are increasingly easy and profitable
Among the most recent supporting measures to new businesses in our country, great attention should be paid to the Simple Investment Companies (commonly called “SIS”), introduced by art. 27 of the Growth Decree (Legislative Decree 34/2019), as special corporate investment vehicles, for collective savings management, designed to stimulate national economic growth through the concrete facilitation…
Art. n. 4 of the Growth Decree introduced a novelty of great interest for companies, that is an alternative more quicker and easier discipline, to opt for the patent box regime. The 2015 Stability Law introduced the well-known optional tax regime (called “patent box”) that allows tax exemption from corporate tax incomes arising from qualified…
Law no. 12 of 11 February 2019 has converted in law the Article 8 ter of law-decree no. 135/2018 concerning distributed ledger technologies. The latter, including blockchain, are defined by the law as technologies and IT protocols “which make use of shared out, distributed, replicable, simultaneously accessible and structurally decentralized on encrypted basis ledgers, allowing…