Italy

Briefings in English - 2010

In August 2009, the Bank of Italy issued new instructions on the determination of the global average rate (TEG) under the usury law (Law No. 108 dated 7 March 1996). These new instructions have modified the categories of financing arrangements and have also eliminated certain distinctions relating to the type of lender granting the relevant financing. (July 2010)

This article first appeared in the seventh edition of The International Comparative Legal Guide to: Environment Law published by Global Legal Group. (May 2010)

Recent studies confirm that the scramble for global talent is high on employers’ agendas. Global companies that were largely introspective, focusing on cost-cutting and downsizing during 2009, are now considering how best to adapt to dealing with those long-awaited ‘green shoots of recovery’. The steps taken during 2009 to reduce head count may not have left companies with the right blend of employee skill and experience to maximise the opportunities for recovery and therefore the search for global talent is now on. Employers are considering not just their own key staff, but, more important, are looking at the talent of their competitors.This guide gives a flavour of the types of protections available and associated issues that arise in some key jurisdictions. (April 2010)

This guide covers the main aspects of investing in commercial real estate in Austria, Belgium, England and Wales, France, Germany, Italy, the Netherlands and Spain. It summarises types of ownership and property rights, the acquisition process, legislative controls on the use and development of land and taxes and other costs involved in acquiring real estate. It is neither an exhaustive summary nor a detailed analysis of property-related legislation and therefore cannot replace detailed advice from qualified legal counsel on specific cases or transactions. (March 2010)

The government recently approved the legislation implementing the EU Shareholder Rights Directive in Italy. The aim is to enhance shareholders’ rights in Italian companies whose shares are admitted to trading on a regulated market of an EU member state. This briefing provides a short overview of the main changes introduced into the Italian legal framework. (March 2010)

This article explains the tax treatment of certain securities transactions for Italian companies that adopt the International Accounting Standards and International Financial Reporting Standards. It was first published in the Journal of Taxation of Financial Products. (January 2010)

Briefings in Italian - 2010

In forza delle nuove istruzioni dettate da Banca d’Italia nell’agosto 2009 in tema di rilevazione dei tassi effettivi globali medi (TEG) ai sensi della legge sull’usura (legge n. 108 del 7 marzo 1996), sono state modificate le categorie di rilevazione e soppresse talune precedenti distinzioni circa il soggetto finanziatore. (Luglio 2010)

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