The legal assistance needed in cases of violation of shareholders’ agreements and for attribution of jurisdiction in case of foreign companies with Italian partners has been relevant in the decision of 26 November 2020 n. 26984 of the Court of Cassation, which ruled on the question of jurisdiction raised in the context of a compensationRead more

Mutual agreements between States for investments protection. Suggested: Can a foreigner, i.e. a non-EU citizen, lawfully carry out business, commercial or trading activities in Italy? The answer is yes, it is worth however specifying that in terms of international private law, an investment is any activity involving the stipulation of an international agreement that produces obligationsRead more

Even in companies located abroad, shareholders’ agreements can be stipulated between shareholders, who can reside in Italy or in the third country where the company is located.   Shareholders’ agreements have long been considered as conventions whereby shareholders establish relationships that cannot be opposed to the company, different or complementary to those provided for by theRead more

The general rule to our understanding of corporate double taxation and capital income is: Dividends due to the foreign company are paid to the company and may be additionally taxed in Italy on the tax on capital paid abroad.  Dividends of natural persons would be paid to the current accounts of natural persons resident inRead more

International law regulates the phenomenon of double taxation, occurring when a company gets its profits taxed twice in what is called ‘international double taxation’. Profits are taxed firstly in the State where the company is resident or established, and secondly in the State where they are produced, through a secondary branch. Agreements against double taxationRead more

Some cases of carrier’s liability are worth examining, since they have been the object of judgment by the Italian tribunal. Is it well known that the carrier’s liability is in principle: carrier’s liability for theft of merchandise; carrier’s liability for loss of merchandise; carrier’s joint liability towards the client; carrier’s liability for delay in delivery;Read more

Lawyers dealing with international carriage come across numerous cases where ADR mediation becomes relevant to resolve conflicts originating in international transport contracts or intermodal international carriage contracts. The main characteristic of international carriage of goods is the fact that the subjects involved have different functions and duties to fulfil. Besides the parties, the contract alsoRead more

Here are the main aspects of international carriage of goods by road. Sender’s rights, consignee’s rights, carrier’s responsibilities, limitations. The Geneva Convention regulates international carriage of goods by road. The main points of the convention are the goods and the places they are carried from and received. Domicile and citizenship are not relevant, whether itRead more

The most common cases of carrier liability are: theft of goods; delay in delivery; damage or deterioration; loss or failure to deliver. Carrier liability: international consignment note or CMR in road transport According to the rules of the Geneva Convention regulating international transport, the transporter is liable for the goods carried in case of: delayRead more

Italy is increasingly following the direction of extending the culture of arbitration, traditionally used to resolve controversies concerning international commercial transactions. The idea put forward by the International Arbitration Chamber is to use tax benefits and add compulsory subjects to mediation procedures, such as assisted negotiation and arbitration. The aim is to make the parties ofRead more