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Welcome to The Legal Nook Insights: where theory becomes everyday practice
The Legal Nook Insights, a special section of The Legal Nook that bridges the gap between theory and practice in law and taxation
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Italian Golden Power & VC: The Manta Aircraft case
The Italian Council of State has upheld the veto on the Sino-Italian joint venture Manta Aircraft: the ‘Golden Power’ rule also applies to early-stage start-ups and outbound technology transfers. A comprehensive analysis of the case, the four key principles established by case law, and practical advice on structuring venture capital rounds and non-EU licensing agreements…
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News for SAFE contract! Tax relief for the financing of innovative start-ups
Important update regarding SAFEs: the Italian Revenue Agency has confirmed that the right to tax deductions arises at the time of capital payment
