Le operazioni straordinarie delle società

The frequent operations of business combinations which for some decades have characterized an economic context that has become increasingly dynamic, confer to the composite discipline of these operations the peculiarity of the topic of constant interest for scholars of business and legal subjects, the profession and businesses .
The volume analyzes the business combinations that companies can take to develop policies for the reorganization and growth of the corporate structure.
The topics are treated in a complete manner examining the civil, fiscal, accounting and application aspects; each profile is updated to the legislation in force since 2018. In particular, the changes introduced by the Law 205/2017 and those referring to the law granting the reform of the bankruptcy law (L. 155/2017) are taken into consideration.
After a first chapter dedicated to the characteristics of financial statements for business combinations, the work examines in particular the operations of transformation, merger, spin-off, business transfer and shareholding, company acquisition and voluntary liquidation, taking into account the changes in accounting principles , in the civil and fiscal legislation and in the company practice which, particularly because of legislative changes, has concretely expanded the range of operations that can be carried out (reverse mergers, leveraged buyout, etc.).
The volume also includes an in-depth analysis of the implications on business combinations of the abuse of the law and of the procedures of business crisis management.