La scissione mediante scorporo come operazione transfrontaliera

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

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
Lingua originaleItalian
pagine (da-a)421-436
Numero di pagine16
RivistaCORPORATE GOVERNANCE
Volume2024
Stato di pubblicazionePubblicato - 2024

Keywords

  • Crossborder division by separation
  • Scissione per scorporo transfrontaliera

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