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.
Titolo tradotto del contributo | [Autom. eng. transl.] The split by means of a spin-off as a cross-border operation |
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Lingua originale | Italian |
pagine (da-a) | 421-436 |
Numero di pagine | 16 |
Rivista | CORPORATE GOVERNANCE |
Volume | 2024 |
Stato di pubblicazione | Pubblicato - 2024 |
Keywords
- Crossborder division by separation
- Scissione per scorporo transfrontaliera