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Limited liability companies in Italy

In Italy there are different types of companies. Hereafter we focus on the Limited Liability Company: this is a Corporation with a juridical personality, where the interests of the members (shareholders) are represented by shares.

The modification of the Tax on Large Commercial Establishments

In order to overcome the objections raised by the European Commission, the Catalan Government is pushing for a modification of this tax figure in the Law on Measures Fiscal, administrative, financial and public sector.

Mobile Payments: Exciting but Unknown

Mobile payment options are no longer the wave of the future. They are already here. It was projected that there would be almost 450 million mobile payment users worldwide by the end of 2016. These users generated $60 billion in mobile payment sales in 2016 alone.

The mandatory reversal of portfolio impairment losses and possible solutions

It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.

Consequences in Italy of having an executive who is both a manager and a member of the board of directors

Nowadays the commerce develops in an international context and this leads many companies to have a headquarter in other countries. Because of that it is possible that some of our clients may have or may decide to have a branch somewhere else.