R&W in Transnational M&A Transactions

R&W in Transnational M&A Transactions

In recent years, M&A transactions with an international dimension have undergone a significant transformation, not only in terms of volume but especially in their legal and negotiating structure. In this context, Representations and Warranties (R&W) have...
VAT Group Credit: Transfer to Tax Consolidation Excluded

VAT Group Credit: Transfer to Tax Consolidation Excluded

In ruling no. 88 of 2026, the Italian Revenue Agency addressed the issue of utilizing the annual credit accrued by a VAT Group, excluding the possibility of transferring it to the national tax consolidation. The document fits within the framework of the relationship...