Italian Legislative Decree No. 231
Italian Legislative Decree No. 231 of June 8th, 2001, introduced for the first time in the Italian legal system the “administrative” liability of the corporations, associations, and other entities, including those are not legal entities. This kind of liability is in addition to the criminal liability of the person who…
Il Trust A trust is a legal instrument by which certain assets of a person's estate (Settlor) are segregated to pursue specific interests or benefit of beneficiaries or for a specific and different purpose. The assets, once segregated, are managed by a person (Trustee) who acquires the ownership of them, with powers of administration and…
Tax Compliance Businesses, while operating, are constantly at risk of breaching tax regulations, principles or purposes of the tax system. Furthermore, a risk can be also identified in the wrong manage of the tax variables which can lead to consequential damages related to tax inefficiencies and/or to claims in tax field and state investigations. For…
Whistleblowing The term "whistleblowing" refers to the reporting of wrongdoing or irregularities that an individual, the "whistleblower" encounters in a company or public entity while carrying out their own work activities. The Legislative Decree No. 24 of March 10, 2023, transposed EU Directive 2019/1937 on “Protection of individuals who reports breaches of EU law”. The…