One of the main changes refers to passive income, which would now be taxed by IRAE if they did not meet certain conditions established in the regulations, and which is of special interest for holding companies.

It’s known that virtual currency or cryptocurrency1 represents a digital value that, unlike the reality we were familiar with until then, is not issued by a central bank, electronic money institution or any other credit institution. Thus, also for this reason they are, in many legal systems, an alternative to the actual coin.

This article examines how buyers and sellers are negotiating indemnity caps in private company M&A transactions, as shown in the American Bar Association’s (ABA) private target deal points studies.

In merger and acquisition transactions, the definitive purchase agreement, whether asset purchase agreement, stock purchase agreement, or merger agreement, typically contains representations, warranties, and covenants, along with related indemnification obligations.

In the course of 2021, the Supreme Court reached a significant milestone in the systematic elaboration and reconstruction of the liability of the Bank for abusive granting of credit.