Authors: Piergiorgio Valente and Raffaele Rizzardi
“Delocalization, Corporate Migration, and Transfer of Headquarters” addresses civil law, accounting, and tax issues arising from the moving abroad of companies’ registered offices or related to the choice of the place of “delocalization” itself. The discussion of the transfer of the registered office of a foreign company in Italy and, vice versa, of the transfer of the headquarters of an Italian company abroad, is made in light of recent legislative and case law developments at the national, international, and EU level.
The book also analyzes corporate reorganizations carried out by multinational companies from a “functional” point of view, taking into account the work of the OECD on base erosion and profit shifting and the EU tools aimed at encouraging this type of operations that are available totaxpayers.
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