Abstract: Asstes of third parties controlled (de facto or de jure) by the respondent are commonly outside the scope of a freezing injunction unless exceptional circumstances. In the case of FM Capital Partners Ltd v Frédéric Marino, Aurélien Bessot, Yoshiki Ohmura, and Marit Sjovaag [2018] EWHC
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Con l’imminente riapertura di tutte le attività commerciali, si sviluppano nuove tematiche relative al Coronavirus e la responsabilità “231/2001” per le società. Ex art. 25-septies del D.Lgs. 231/2001 vengono previsti, come reati presupposto per l’applicazione alla società di una responsabilità amministrativa da reato l’omicidio colposo o lesioni
Continua... →In the Zhang and Ji v DBS Trustee case, the Hong Kong Court of Final Appeal (CFA) established that so-called “anti-Bartlett clauses” in the trust deed of a Jersey family trust exempted the trustees from any liability for losses incurred in transactions by the trust’s underlying investment
Continua... →On 19 March 2020 the English Court of Appeal determined that English courts do have jurisdiction under s44(2)(a) of the English Arbitration Act (“the Act”) to issue an order compelling a non-party to an arbitration agreement to give evidence in support of arbitration proceedings seated both inside
Continua... →Article 13 of the Italian Law Decree No. 124 of 26 October 2019 has provided new tax consequences on distributions made by foreign opaque trusts resident in low-tax jurisdictions that will affect Italian resident beneficiaries. The new provision is reasonably aimed at providing new certainty and to
Continua... →The 2017 Italian Stability Law (Law no. 232/2016) has introduced the so called “Res non dom” system The “Res non dom” system is a special tax regime for foreign income generated by both Italian and foreign citizens, who wish to move their tax residence to Italy. This tax
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