Scissione | 480p 720p |

A specific type of demerger where shares of the new entity are assigned directly to the transferring company rather than its shareholders.

The original company continues to exist but spins off a portion of its assets/liabilities to another entity. Scissione

Recent Italian legislation (Legislative Decree No. 19/2023) has updated the rules for international scissione to align with EU directives on cross-border mobility. 2. Fiscal: Scissione dei Pagamenti (Split Payment) A specific type of demerger where shares of