present document as well as for wrong decisions concerning investments or going business in Italy directly or indirectly taken as result of the reading of …

STUDIIO TRIIBUTARIIO STUDIO TRIB UTARIO STUD O TR BUTAR O ORLANDIICONTUCCII ORLANDI CONTUCCI ORLAND CONTUCC

DOING BUSINESS IN ITALY

DISCLAIMER The information provided for by the present document shall only be used as general information since Italian tax law is subject to continuous changes some or any of that may not have been reported yet therein. Readers are therefore strongly encouraged to ask for professional advice before taking any business decision concerning any investment or enterprise activity in Italy. Thus the Studio Tributario Orlandi Contucci disclaims any responsibility about eventual liabilities for damages incurred to third parties for the wrong interpretation of the present document, for incomplete information of the same or however of the Italian tax law provision reported in the present document as well as for wrong decisions concerning investments or going business in Italy directly or indirectly taken as result of the reading of the present document. The Studio Tributario Orlandi Contucci may therefore not be considered co-responsible for Italian criminal law purposes according to the provisions of the law D.Lgs. March 10, 2000, No. 74, as well as for any eventual tax liabilities as provided for by the law D.Lgs. December 18, 1997, No. 472, arisen to corporations, companies, partnerships or individuals going business in Italy as direct or indirect consequence of the reading of the present document.
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