New paradigms in supply chain relations and the importance of business networks after the Covid emergency

Covid-19 has been having a strong impact upon the world economy. The emergency, in addition to disrupting daily habits of every single person, has led to the closure of many industrial activities, thus affecting the production and supply capacity of some national and international supply chains. The importance of this upheaval is related to the…

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ECJ: stop tax withholding on dividends paid to loss-making foreign companies

Cross-border dividends are a subject frequently analyzed since the taxation of income flows, allocated among related companies resident in different Countries, has a fundamental role to play in the strategic planning of any multinational group. This matter concerns a legislation that evolves constantly through a continuous updating of national, conventional (resulting from bilateral agreements between…

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COVID-19 and processing of personal data

The ongoing health emergency and the governmental measures undertaken in an attempt to contain it have been posing questions about processing of personal data. At this juncture, several fundamental rights, including the right to protection and confidentiality of data, conflict and inevitably need to be balanced. According to recital 4 to Regulation n. 2016/679 on…

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Effects of lockdown on enterprises: Government tries to strengthen recapitalization

Law-Decree no. 34/2020, better known as “Decreto Rilancio”, enriches the package of measures aimed at supporting the companies and encouraging the resumption of the business after the abrupt interruption due to the spread of the Covid-19 virus. Among the measures provided for in the legislative provision in question, the Article 26, entitled “capital strengthening of…

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Covid-19: lights and shadows on fundraising to fight the spread of the virus

The latest Emergency Decree has introduced a series of initiatives of economic nature to deal with the Covid-19 pandemic, including the attempt, perhaps only partially successful, to facilitate, through tax benefits, the collection of goods and funds, to support activities aimed at containing the current epidemiological emergency. These measures enrich and integrate the fragmented and…

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