Capital loss

43 risultati per Capital loss

  • Valutazione di vLex
  • Written Consultation And Written Consent - Alternative Methods For Shareholders To Express Their Will In Italy

    ... o un numero di soci che rappresentano almeno un terzo del capitale sociale, le decisioni dei soci debbono essere adottate mediante ...2482-bis, when, following a loss which reduces the share capital by more than a third, said loss is not ...

  • Facilitated Depreciation (Super Depreciation) Under Italy's 2016 Stability Law

    ... requirements: the facility includes only investments in new capital goods (never previously used) other than:. Buildings or constructions ... will be taken of the 40% increase in determining any capital gain or loss. The content of this article is intended to provide a general guide to ...

  • Corporate Tax Comparative Guide

    ... For IRES taxation purposes, the net profit/loss resulting from the official financial statement of the taxpayer is ... the nature of such income (eg, trading income, dividends, capital gains). However, some specific rules may apply, depending on the nature ...

  • Obligation For Country-By-Country Reporting

    ... of all companies belonging to the group relating to revenues, profit (loss) before income taxes, paid and accrued income taxes, declared capital, ...

  • Overview Of Real Estate Investments In Italy

    ... A RE SICAF is an Italian joint-stock company with fixed corporate capital and that has its registered office and headquarters in Italy. A RE SCIAF ... of real estate assets),  based on the results of the Profit & Loss Statement ("P&L") prepared for the company's legal purposes, and then ...

  • Private equity in Italy: market and regulatory overview

    How do private equity funds typically obtain their funding? Private equity funds continued to have a diverse investor base in 2015. Although with a significant decrease from the 2014 figure of 68%, about 48% of the capital raised in 2015 was sourced abroad (Il mercato italiano del Private Equity, Venture Capital e Private Debt nel 2015, Italian Private Equity and Venture...

  • New Guidance Sheds More Light on Italian Carried Interest Tax

    Following the approval of the new rules regarding taxation of carried interest proceeds enacted with Law Decree No. 50/2017 (Decree), the Italian Tax Authorities issued specific guidelines with Circular Letter No. 25/E, dated 16 October 2017 (Circular Letter). Our latest On The Subject sets out guidelines which will help the reader to navigate the changes to legislation.

    ...), companies and entities shall always be treated as income from capital, regardless of the existence of an employment relationship with the carry ... nature of the proceeds may be supported by the actual risk of loss of the invested capital, the presence of similar instruments held by other ...

  • Italian Corporate Income Tax For Foreign Investors

    ... IRES tax base will exist, which includes the taxable income and losses of each participating company. The tax consolidation does not operate for ... it must hold, directly or indirectly, more than 50% of the share capital of the consolidated entities (so called 'legal control'). The legal ...

  • Reform of Insolvency Legislation is Approved

    On 11 January 2019, the Council of Ministers approved the text of the legislative decree containing the new code of corporate distress and insolvency (the “Insolvency Code”). The new code was adopted to implement Law 155 of 11 October 2017 (the “2017 Law”), with which the Parliament delegated the Government to reform the pre-insolvency and insolvency rules and proceedings so as to supersede the...

  • Forex Investment, Tips And Advice

    ... of how much this sector can bring large winnings and substantial losses in a few minutes. The important thing is to be patient, to want to learn ... is understood as a presentation of the risk relating to our capital, on the other it means the financial levies that the broker offers. The ...

  • EBA Launches Harmonisation Of European Covered Bonds Rules

    ... by the EBA of their Report on EU Covered Bond Framework and Capital Treatment*, the EBA began an extensive analysis of the regulatory and ... under the standardised approach (Article 129), preferential LGD (loss-given default) treatment of exposures in the form of covered bonds under ...

  • Source Of Liability For Publicly Owned Airport Directors: Does Misconduct Imply Public Or Private Law?

    ... the liability regime applicable to directors that cause damage or loss to the airport management company by way of their misconduct or ... be, regardless of the participation of public shareholders in its capital and the realization of state-owned facilities previously awarded in ...

  • OIC 16: Some New Developments On Tangible Fixed Assets

    ... must be recorded in the extraordinary management of the profit and loss account, under item E20 'earnings'. Regarding the assets intended for ... which, if met, such assets must be reclassified under the working capital have been clarified. Such assets must be valued at the lower of the net ...

  • Company Formations Procedure

    ... process, it is relatively inexpensive (the minimum share capital is !10,000, out of which only the 25% has to be paid up front and it may ... (other than the submission of the Balance Sheet and Profit and Loss report). The main steps involved in a company formation process in Italy ...

  • Litigation Funding Mr Gian Paolo Coppola, Luciano Castelli and Marco Imperiale

    ...For instance, in 2017, Burford Capital more than doubled its profits (260 million dollars, i.e. +130%), ... third investor would finance the litigation, eliminating any risk of loss. This system could also benefit multinational companies, which sometimes ...

  • Cessione del credito e distressed debt
  • Italy's Patent Box Regime Under The 2016 Stability Law

    ... Non-taxation of capital gains: the Decree specifies that the capital gains deriving from the sale ... Treatment of the losses deriving from the exploitation of the intangibles: circular 36/E of the ...

  • Merger By Incorporation In Italy

    ... As for the scope of the Directive, it extends to all capital companies formed under the laws of, and with head Office in an EU Member ... prevented from requesting a declaration of bankruptcy, because of its loss of legal personality. The content of this article is intended to provide ...

  • New Advance Agreement Guidelines For Companies Operating Internationally

    ... a specific case, of measures regarding the allocation of profit and loss to a permanent establishment in another country or to a permanent ... company of the business the company has a holding, fund or share capital held by non-resident parties or participated in by non-resident parties ...

  • New Dimensional Measurement Bases In The Definition Of Undertakings

    ... and write-downs is no longer envisaged in the profit and loss account: The extraordinary part classified under the letter "E) ... entered (including both among tangible fixed assets and in working capital) and for derivative liabilities (including among provisions for risks and ...