Publications for Corporate Counsel Forum

Where do you pay? A recent Italian Court of Cassation decision on taxation

According to a recent judgment of the Italian Court of Cassation, a company resident abroad for tax purposes is subject to the Italian tax regime if the main decisions relating to its general management and business affairs are adopted in Italy.

Released on Dec 10, 2021

Breach of the shareholders’ agreement: which jurisdiction applies when a company is based abroad?

According to a recent judgment of the Italian Corte di Cassazione, a dispute arising from a breach of the shareholders’ agreement by an Italian shareholder is subject to the Italian jurisdiction even when the registered office of the company is located abroad under the rule of the defendant’s domicile.

Released on Aug 18, 2021

Board chair and CEO roles: legal and practical experience from Cambodia

While the academic study of leadership roles found in a board of directors and management is not new, it is almost unheard of in Cambodia. This is not surprising given the country’s entire corporate governance and economic structure are still evolving.