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26/11/2020
No­vi­tà in ma­te­ria di do­cu­men­ta­zio­ne di trans­fer pri­cing
Con il Prov­ve­di­men­to n. 360494 del 23 no­vem­bre 2020 so­no sta­te in­tro­dot­te so­stan­zia­li mo­di­fi­che al­le di­spo­si­zio­ni in ma­te­ria di do­cu­men­ta­zio­ne di trans­fer pri­cing. A par­ti­re dal cor­ren­te pe­rio­do d’im­po­sta...
25 novembre 2020
CMS Ex­pert Gui­de to po­pu­lar in­vest­ment ve­hi­cles
This gui­de gi­ves a quick re­view of so­me of the mo­st po­pu­lar fund ve­hi­cles for in­sti­tu­tio­nal in­vest­ment in real as­se­ts.The se­lec­tion of a ve­hi­cle has a num­ber of com­mon the­mes in­clu­ding the lo­ca­tion of...
Comparable
25 novembre 2020
Tax re­gi­me of fo­rei­gn in­vest­ment funds equa­ted to Ita­lian funds
Ac­cor­ding to the 2021 Draft Fi­nan­ce Law, with re­gard to the ta­xa­tion of di­vi­dends and ca­pi­tal gains de­ri­ving from share­hol­dings of com­pa­nies with tax re­si­den­ce in Ita­ly, the cur­rent di­scri­mi­na­tion bet­ween...
24/11/2020
Per i fon­di di in­ve­sti­men­to este­ri re­gi­me fi­sca­le equi­pa­ra­to ai fon­di ita­lia­ni
Fi­nal­men­te, il le­gi­sla­to­re – se­con­do quan­to ri­sul­ta dal­la boz­za di DdL Bi­lan­cio 2021 – in­ter­vie­ne a cor­reg­ge­re la di­scri­mi­na­zio­ne esi­sten­te tra fon­di di in­ve­sti­men­to mo­bi­lia­re isti­tui­ti in Ita­lia...
09 novembre 2020
CMS Ex­pert Gui­de to mo­bi­le wor­king
Al­thou­gh chal­len­ges brought on by the pan­de­mic va­ry from coun­try to coun­try, CO­VID-19 has chan­ged the way we work and do bu­si­ness. The si­tua­tion has al­so rai­sed que­stions: Will the pan­de­mic's im­pact be...
Comparable
24 novembre 2020
Sin­gle Eu­ro­pean Sky Per­for­man­ce Re­port 2019
On 29 Oc­to­ber 2020, the Sin­gle Eu­ro­pean Sky's per­for­man­ce re­view bo­dy pu­bli­shed its re­port for 2019. This re­port al­so of­fers an in-depth over­view of the per­for­man­ce of air ser­vi­ce pro­vi­ders in the Eu­ro­pean...
23/11/2020
Sa­ti­spay: chiu­so round C da 93 mi­lio­ni. Tut­ti gli stu­di coin­vol­ti.
Sa­ti­spay, l’in­no­va­ti­va azien­da fin­tech ita­lia­na che ha ri­vo­lu­zio­na­to il set­to­re del mo­bi­le pay­ment, ha chiu­so il round di fi­nan­zia­men­ti di se­rie C dal va­lo­re com­ples­si­vo di cir­ca €93 mi­lio­ni. L’ope­ra­zio­ne...
27 ottobre 2020
CMS Ex­pert Gui­de on se­xual ha­rass­ment in the wor­k­pla­ce
Wel­co­me to our CMS Ex­pert Gui­de on se­xual ha­rass­ment in the wor­k­pla­ce. How dif­fe­rent coun­tries re­spon­ded to the #Me­Too mo­ve­ment and how the law re­gu­la­tes wor­k­pla­ce ha­rass­ment on a glo­bal sca­le we­re key...
Comparable
24 novembre 2020
Schrems II: Re­spon­ses to the su­per­vi­so­ry au­tho­ri­ties' as­sess­ment and re­com­men­da­tions...
"Schrems II": Opi­nions of the su­per­vi­so­ry au­tho­ri­ties on Schrems II and re­com­men­da­tions on the im­ple­men­ta­tion of the jud­ge­ment in in­ter­na­tio­nal da­ta trans­fers On 16 Ju­ly 2020, the Court of Ju­sti­ce of...
19/11/2020
An­che la Cas­sa­zio­ne ade­ri­sce all’ap­pli­ca­zio­ne tar­di­va dell’age­vo­la­zio­ne...
La sen­ten­za n. 15982 del­lo scor­so 27 lu­glio 2020 rap­pre­sen­ta la pri­ma sen­ten­za di le­git­ti­mi­tà (do­po un pro­flu­vio di com­mis­sio­ni tri­bu­ta­rie pro­vin­cia­li e re­gio­na­li) che si espri­me sul te­ma dell’ap­pli­ca­bi­li­tà...
07 ottobre 2020
CMS Ex­pert Gui­de to the pri­va­te pla­ce­ment of equi­ty se­cu­ri­ties
One of the mo­st com­mon que­stions we are asked across CMS in our Equi­ty Ca­pi­tal Mar­ket prac­ti­ce is what are the ru­les about ap­proa­ching a li­mi­ted num­ber of in­ve­stors in dif­fe­rent ju­ri­sdic­tions, in re­la­tion...
Comparable
23 novembre 2020
EU hi­gh court con­firms CBD is not a nar­co­tic
In a long-awai­ted ru­ling, the Eu­ro­pean Court of Ju­sti­ce (ECJ) cla­ri­fied that the can­na­bis ac­ti­ve in­gre­dient Can­na­bi­diol (CBD) is not to be clas­si­fied as a nar­co­tic. Fran­ce sub­mi­ts que­stion on CBD in e-ci­ga­ret­tes...