Abstract
The implementation of Directive (EU) 2019/2121 has introduced in Italy the option of division by separation,
which raises various interpretative issues. After reviewing the main functions of this transaction on a crossborder
level and its related advantages, the essay aims to identify the obstacles, in the EU and national regulations,
to its completion and to initiate a debate on how to mitigate and possibly overcome them.
| Translated title of the contribution | [Autom. eng. transl.] The split by means of a spin-off as a cross-border operation |
|---|---|
| Original language | Italian |
| Pages (from-to) | 421-436 |
| Number of pages | 16 |
| Journal | CORPORATE GOVERNANCE |
| Volume | 2024 |
| Publication status | Published - 2024 |
Keywords
- Crossborder division by separation
- Scissione per scorporo transfrontaliera