Institutional Knowledge

Expertise &
Legal Intelligence

Our firm provides authoritative, doctrine-backed briefings on the evolution of Italian law and cross-border disclosure obligations.

Jurisdictional Nexuses & Professional Roles

JurisdictionMay 2024

Trustee Residency as a Registration Trigger

Analysis of Article 21, paragraph 3(a) regarding trustees and practitioners established in the Italian Republic.

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SuccessionMay 2024

Executors and Administrators: Estate Registration

Examining the duties of estate representatives and their capture as 'similar arrangements'.

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Asset ProtectionMay 2024

Custodians and Nominee Shareholders

Mapping the look-through requirements for foreign nominee and 'bare trust' structures holding Italian assets.

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ComplianceMay 2024

Identifying Persons of Significant Control

A doctrinal analysis of the 'Control' criterion under Article 22 for non-standard structures.

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Asset-Based Registration Mandates

Corporate LawMay 2024

Trusts Holding Private Italian Corporate Equity

The 'Look-Through' rule for holdings in unlisted S.r.l. and S.p.A. entities and the impact on voting rights.

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Real EstateMay 2024

Direct and Indirect Ownership of Italian Real Estate

Immovable property as an inescapable 'tax-effect' trigger for registration of foreign structures.

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Judicial ReviewApril 2024

The Italian Disclosure Mandate & The CJEU

An analysis of the Across Fiduciaria (C-684/24) case and its impact on foreign mandates.

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Legal DoctrineFebruary 2024

Protectorships & The Privy Council

Revisiting the nature of protector powers in light of the 'A v C' judgment and its Italian implications.

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Procedural Infrastructure

DocumentationMay 2024

Sworn Translations & Legal Equivalence

Why standard translations are insufficient for Italian regulatory filings and how to procure court-asseverated documents.

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InfrastructureMay 2024

Digital Domicile: The PEC Mandate

Understanding the Posta Elettronica Certificata (PEC) requirement for official government communications.

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AuthenticationMay 2024

Italian Digital Seals: CNS & Firma Digitale

Distinguishing cryptographic digital seals from simple electronic signing (DocuSign) for Business Register filings.

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ProcedureMay 2024

The DIRE/Telemaco Filing Pipeline

A walkthrough of the specialized digital intranets used by the Tax Agency and Chambers of Commerce.

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Arrangements & Fiduciary Structures

InternationalMay 2024

Civil Law Foundations: Stiftung, Stichting & Anstalt

Comparative analysis of reporting obligations for foreign non-corporate entities under the Italian Special Section.

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Fiduciary LawMay 2024

Fiduciary Contracts & Mandato Fiduciario

Analysis of UBO reporting obligations for contractual fiduciary arrangements and bare trusts.

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